Exercise 5-5 b (Essay) (Video) 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 Month January February March April May June Total Maintenance Costs $2,640 3,000 3,600 4,500 3,200 3,500 4,000 6,000 7,900 5,000 8,000 4,620 (b) Prepare a graph showing the behavior of maintenance costs and identify the fixed-and variable-cost elements. Use 2,000-hour increments and $1,000 cost increments