Exercise 18-5 (Part Level Submission) 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 Total Machine Hours Month anuary February March April May une $2,661 3,024 3,629 4,536 3,226 4,657 3,528 4,032 6,048 7,963 5,040 8,064 Determine the variable-cost components using the high-low method. (Round variable cost to 2 decimal places e.g. 12.25.) Variable cost per machine hour