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.

$\backslash$table$[[,$Transportation Costs,Gross$-$Ton Miles$],[$January$,$$$770,200,213,000],[$February$,858,700,238,000],[$March$,606,900,154,000],[$April$,823,300,230,000],[$May$,690,500,185,000],[$June$,885,300,250,000]]$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.

Open spreadsheet

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

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

$x$ per gross$-$ton mile

Total fixed cost $