D B3 Co- Open CB 00- + II 3 OTO92 TTTT Month January February March April May June Total Maintenance Costs $2.500 3,000 3.600 4,500 3.200 4,900 Total Machine Hours 300 350 500 690 400 700 - OO 07 Instructions (a) Determine the fixed- and variable-cost components using the high-low method