Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Machine Hours Cost 10,100 January $26,100 February 35,100 18,300 28,800 March 12,400 April 14,900 30,500 a. $25,524 b. $15,014 c. $48,045 d. $12,011