E11-5 The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Month Total Maintenance Costs Total Machine Hours January $2,640 3,500 February 3,000 4,000 March 3.600 6,000 April 4,500 7.900 May 3,200 5.000 2 acer June 4,620 8.000 Instructions (a)Determine the fixed- and variable-cost components using the high-low method