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. Cost Machine Hours $26,300 36,000 29,000 31,500 10,200 18,300 12,000 14,/) January February March April Oa. $45,075 b. $14,086 c. $23,946 Od. $11,269