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 $1,336,200 356,000

February 1,489,800 398,000

March 1,052,900 258,000

April 1,428,400 385,000

May 1,198,000 310,000

June 1,535,900 419,000

Determine the variable cost per gross-ton mile and the fixed cost.

Variable cost (Round to two decimal places.)

per gross-ton mile

Total fixed cost