Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to determine Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost January 326,300 February 37.000 March 29,000 April 31,400 On 532.433 On 510554 Oc. 211 Od. 11.193 Machine Hours 9,800 17,800 11,500 15,300