Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January 10,200 $26,000 37,800 February 17,500 March 28,900 11,600 April 31,500 14,800 Oa. $16,172 Ob. $9,513 Oc. $30,442 Od. $7,610