The controller of Crane Industries has collected the following monthly expense data for analyzing the cost behavior of electricity costs. Total Electricity Costs Total Machine Hours January $2,200 260 February 2,940 390 March 3,530 500 April 4,520 685 May 3,150 490 June 4,990 700 July 4,020 645 August 3,800 570 September 5,080 675 October 4,380 615 November 3,360 390 December 6,150 720 Determine the fixed- and variable-cost components using regression analysis (We recommend the use of Excel.) (Round fixed cost to 3 decimal places e.g. 1.252 and variable cost to 5 decimal places e.g. 1.25125.) Fixed costs $ Variable-cost $