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High - low method for a service company Sierra Railroad Inc. decided to use the high - low method and operating data from the past

High-low method for a service company
Sierra Railroad Inc. 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 Sierra Railroad is "gross-ton miles," which is the total number of tons multiplied by the miles moved.
\table[[,Transportation Costs,Gross-Ton Miles],[January,$752,600,301,000],[February,839,100,336,000],[March,593,000,218,000],[April,804,500,326,000],[May,674,700,262,000],[June,865,000,354,000]]
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
Total fixed cost $
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