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	$26,300	10,200
February	38,400	17,900
March	28,500	12,100
April	30,600	15,000

a.$32,870

b.$8,218

c.$10,272

d.$17,462