E18-3 The controller of Furgee Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. 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 Instructions (a) Determine the fixed- and variable-cost components using the high-low method. (b) Prepare a graph showing the behavior of maintenance costs, and identify the fixed- and variable-cost elements. Use 100-hour increments and $1,000 cost increments