The controller of Blossom Production has collected the following monthly expense data for analyzing the cost behavior of electricity costs. January February March April May June July August September October November December Total Total Electricity Costs Machine Hours $2,660 230 3,050 330 3,520 460 4,770 690 3,190 420 4,960 790 4,030 650 3,870 5,040 4,270 610 3,260 330 6,720 810 670 (a) Determine the fixed- and variable-cost components using the high-low method. Fixed-costs Variable-costs