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 Machine Hours Total Month Maintenance Costs January February March Apri May $3,102 3,525 4,230 5,287 3,760 5,428 4,112 4,700 7,050 9,282 5,875 June 9,400 (a1) 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