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 $1,505,000 354,000 February 1,678,000 395,000 March 1,185,900 256,000 April 1,608,800 383,000 May 1,349,300 308,000 June 1,729,900 416,000 Determine the variable cost per gross-ton mile and the fixed cost. Variable cost (Round to two decimal places.) Total fixed cost per gross ton mile