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E22-1B The controller of Elton 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 400 $2,900 January 3,000 420 February 3,600 600 March 790 April 4,400 500 May 3,200 4,500 800 June 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