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 fixed and variable components of transportation costs. The activity base used by Continental 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 $$1,286,500332,000$

February $1,434,300371,000$

March $1,013,700240,000$

April $1,375,200359,000$

May $1,153,400289,000$

June $1,478,700390,000$

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

Variable cost $($Round to two decimal places.$)$ $fill in the blank $1$

per gross$-$ton mile

Total fixed cost $fill in the blank $2$