CES Exercise 18-5 The controller of Hall Industries has collected the following monthly expense data for use In analyzing the cost behavilor of maintenance costs. Total Maintenance Costs Total Machine nth January $2,825 3,210 3,852 4,815 3,424 4,943 3,745 4,280 6,420 8,453 5,350 8,560 March Study May Determine the variable-cost components using the high-low method. (Round variable cost to 2 declmal places eg. 12.25.) Variable cost per machine hour Determine th* fixed cost components using the high-low method. (Round answer to O dec mal places e ,520) Fixed costs