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.

Determine the variable cost per gross$-$ton mile and the total fixed cost.

Variable cost $($If required, round to two decimal places.$)$ $

per gross$-$ton mile