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	$26,400	9,800
February	38,100	17,900
March	28,600	11,900
April	31,100	15,300

a.$20,817

b.$12,245

c.$39,184

d.$9,796