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 $$679,700258,000$

February $757,900289,000$

March $535,600187,000$

April $726,600280,000$

May $609,400225,000$

June $781,300304,000$

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

$1)$ Variable cost $($Round to two decimal places.$)$ $fill in the blank $1$ per gross$-$ton mile

$2)$ Total fixed cost $fill in the blank $2$