January - LRY 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 $26,500 10,500 February 35,300 18,000 March 29,000 12,300 31,400 a $24,106 b. $14,180 c. $11.344 d. $45,376 April 14.900