F18 - 2 B The controller of Tyson Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs . Total Total Month Maintenance Costs Machine Hours January $ 2, 900 300 February 3, 000 400 March 3, 600 600 April 4, 300 790 May 3, 200 500 June 4. 500 800 Instructions ( a ) Determine the fixed 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 200 unit increments and $ 1,000 cost increments