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.

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 $Sierra Railroad Inc. decided to use the high$-$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.

Month Transportation Costs Gross$-$Ton Miles

January $$762,500235,000$

February $850,100262,000$

March $600,800170,000$

April $815,100254,000$

May $683,600204,000$

June $876,400276,000$

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 $$?$