plesse do it in excel

E22.3 (LO 1, 2) The controller of Norton Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Determine fixed and variable costs using the high-low method and prepare graph. Total Machine Hours Month 300 350 Total Maintenance Costs $2,700 3,000 3,600 4,500 3,200 5,500 January February March April May June 500 690 400 700 Instructions a. Determine the fixed- and variable-cost components using the high-low method