EX 21-8 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 OBJ. 1 gross-ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs $1,776,000 2,700,000 1,650,000 1,860,000 1,440,000 1,566,000 anuary February March April May June Gross-Ton Miles 560,000 1,000,000 500,000 600,000 400,000 460,000 Determine the variable cost per gross-ton mile and the total fixed cost