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	$774,600		309,000
February	863,700		346,000
March	610,400		224,000
April	828,100		335,000
May	694,500		269,000
June	890,400		364,000

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