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. Do not round intermediate calculations. 
Definitions:
Conscious Override
The process by which an individual intentionally alters or controls their instinctive or habitual responses through conscious effort.
Modern Societies
Societies characterized by advanced industrial development, social and political institutions, and a high level of technological innovation.
Monkeys
Primates belonging to the simian lineage, known for their high level of social interaction, intelligence, and varied behaviors across different species.
Aspects of Money
The different functions and characteristics money has, such as a medium of exchange, a unit of account, and a store of value.
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