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 $1,245,000 276,000 February 1,388,100 309,000 March 981,000 200,000 April 1,330,800 299,000 May 1,116,200 241,000 June 1,431,000 325,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (If required, round to two decimal places.) $ fill in the blank 1