The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs.

Month		Total Maintenance Costs			Total Machine Hours
January		$2,640			3,500
February		3,000			4,000
March		3,600			6,000
April		4,500			7,900
May		3,200			5,000
June		4,620			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 varaible cost elements. Use 2000-hour increments and $100 cost increments.

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