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	$1,170,200		312,000
February	1,304,700		349,000
March	922,100		226,000
April	1,250,900		338,000
May	1,049,200		272,000
June	1,345,100		367,000

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	$

For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions):

Sales	$15,400
Food and packaging	$5,538
Payroll	3,900
Occupancy (rent, depreciation, etc.)	3,302
General, selling, and administrative expenses	2,200
	$14,940
Income from operations	$460

Assume that the variable costs consist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.

a. What is Wicker Company's contribution margin? Round to the nearest million. (Give answer in millions of dollars.) $ million

b. What is Wicker Company's contribution margin ratio? Round to one decimal place. %

c. How much would income from operations increase if same-store sales increased by $900 million for the coming year, with no change in the contribution margin ratio or fixed costs? Round your answer to the closest million. $ million