Strait Co. manufactures office furniture. During the most productive month of the year, 3,700 desks were manufactured at a total cost of $82,600. In the month of lowest production, the company made 1,240 desks at a cost of $63,000. Using the high-low method of cost estimation, total fixed costs are a. $53,111 Ob. $63,000 Oc. $19,600 Od. $82,600 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 $26,200 9,800 February 37,400 18,200 March 28,600 12,400 April 31,400 14,700 Oa. $22,328 Ob. $10,507 Oc. $13,134 Od. $42,029 Bryce Co. sales are $814,000, variable costs are $470,000, and operating income is $239,000. The contribution margin ratio is Oa. 57.7%. Ob. 62.9% c. 42.3% Od. 38.0%