Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to determine Smithson's faced costs per month. Round you final answer to the nearest dollar. Do not round Interim calculations. Cost Machine Hours January $26,700 9,800 February 37,300 17.500 March 28,400 12,400 April 30,000 15,500 3. 522455 b. 511.209 OG 54220 d. 510.07