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 a moved Transportation Costs Gross-Ton Miles January $1,030.900 358,000 February 1,149,400 400,000 March 812,300 259,000 April 1,102,000 387,000 May 924,200 312,000 June 1,184,900 421,000 Determine the variable cost per gross-ton mile and the total fixed cost Variable cost (Round to two decimal places.) Total foxed cost per gross ton mile