E22-2 The controller of Norton Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Det COS M Month January February March April May June Total Maintenance Costs $2,700 3,000 3,600 4,500 3,200 5,500 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