Content Area High-Low Method for a Service Company 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 February $1,010,900 279,000 1,127,100 312,000 March 796,600 202,000 April 1,080,700 302,000 May 906,400 243,000 June 1,162,000 328,000 Determine the variable cost per gross-ton mile and the total foxed cost. Variable cost (Round to two decimal places.) Total fixed cost per gross-ton mile