The controller of Dousmann Industries has collected the following monthly expense data for use in analysing the cost behavior of maintenance cost.

Month Total Maintenance costs Total Machine Hours

January 2,750 3,500

February 3,000 4,000

March 3,600 6,000

April 4,500 7,900

May 3,200 5,000

June 5,000 8,000

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 elements. Use 2,000- hour increments and 1,000 cost increments.