Calculator High-Low Method for a Service Company Continental Railroad decided to use the high-low method and operating data from the past six months to estimate the feed and variable components of transportation costs. The activity base used by Continental Railroad is a measure of railroad operating activity, termed "gress-ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles $1.451,600 351.000 February 1,618.400 392.000 1.143.000 254,000 April 1,551.700 390.000 May 1.301.400 306.000 1.660,500 413,000 Determine the variable cost per gross-ton mile and the total fed cost Variable cost (Round to two decimal places.) per gross ton mile March