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 your intermediate calculations. 
Definitions:
Canaliculi
Small, narrow channels within the bone structure that allow for communication and nutrient/waste exchange between osteocytes.
Spongy Bone
A type of bone tissue characterized by a porous architecture, found at the ends of long bones, providing structural support and flexibility.
Compact Bone
Dense, hard layers of bone tissue that lie underneath the periosteum and provide strength and structure to bones.
Porous
Characteristic of a material or membrane containing minute holes through which liquid or air may pass.
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