E3-5 The controller of Dousmann Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Total Total Month Maintenance Costs Machine Hours January $2,750 3.500 February 3,000 4,000 March 3,600 6,000 April 4,500 7.900 May 3,200 5,000 June 5,000 8,000 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 clements. Use 2,000-hour increments and $1,000 cost increments