E5-5 The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Determine fixed and variable costs using the high-lovw method and prepare graph. (LO 1, 2), AP Total Maintenance Costs $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 Month January February March April May June (a) Determine the fixed- and variable-cost components using the high-low method