7 High-Low Method for a Service Company Boston Railroad decided to use the high-low method and operating data from the past six months to estimate the fixed and variable components of transportation costs. The activity base used by Boston Railroad is a measure of railroad operating activity, termed "gross-ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $1,292,300 383,000 February 1,440,800 428,000 March 1,018,300 277,000 April 1,381,400 414,000 May 1,158,600 333,000 1,485,400 450,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (if required, round to two decimal places.) per gross-ton mile Total fixed cost June