E5.3 (LO 1. 2), AN The controller of Norton Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Instructions Month Total Maintenance Csts Total Machine Hours = K January $2,700 300 February 3,000 350 March 3,600 500 April 4,500 690 May 3,200 400 June 5,500 700 Y = 1 x + 1600 a. Determine the fixod- 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.