E5-15 Yams Company reports the following operating results for the month of August: sales $400,000 (units 5,000), variable costs $240,000, and fixed costs $90,000. Manage ment is considering the following independent courses of action to increase net income. Exercise 18-5 The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Total Maintenance Costs Month January February March April May June $2,640 3,000 3,600 4,500 3,200 4,620 Total Machine Hours 3,500 4,000 6,000 7,900 5,000 8,000 udy E5-15 Yams Company reports the following operating results for the month of August: sales $400,000 (units 5,000), variable costs $240,000, and fixed costs $90,000. Manage ment is considering the following independent courses of action to increase net income. Exercise 18-5 The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Total Maintenance Costs Month January February March April May June $2,640 3,000 3,600 4,500 3,200 4,620 Total Machine Hours 3,500 4,000 6,000 7,900 5,000 8,000 udy