Given the following cost and activity observations for Smithson Company's utilities, use the highlow method to calculate Smithson's fixed costs per month.Do not round your intermediate calculations. 
Definitions:
Resonance Forms
Different Lewis structures for a single molecule that cannot be represented by only one structure but by the hybrid of these structures, showing delocalized electrons.
Enolate Ion
A negatively charged ion formed by the deprotonation of an alpha carbon to a carbonyl group in an aldehyde or ketone.
Acetophenone
Acetophenone is an aromatic ketone, known as the simplest aromatic ketone, used as a precursor in the synthesis of fragrances and resins.
β-diketone
A type of organic compound containing two keto (carbonyl) groups separated by a carbon atom, often depicted as RC(=O)CH2C(=O)R'.
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