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	Machine Hours
January	$26,000	10,400
February	37,700	17,900
March	28,700	12,400
April	30,100	15,300

a.$16,619

b.$9,776

c.$7,821

d.$31,283