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 anuary February March April May June Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost $614,700 685,400 484,400 657,100 551,100 706,600 224,000 250,000 162,000 242,000 195,000 263,000 per gross-ton mile