2-25 Determine fixed and variable costs using the high-low method and prepare graph.The controller of Furgee Industries has collected the following monthly expense data for use in analyzing the cost behaviour of maintenance costs. Month January Februar March April May June Total Maintenance Costs Total Machine Hours $2,500 3,000 3,600 4,500 3,200 4,900 300 350 500 690 400 700 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 100-hour increments and $1,000 cost increments.