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 January $1,022,500 292,000 1,140,000 326,000 805,700 211,00033 4,093,000 316,000 916,700 254,000 125.300 343,000 Determine the variable per gross-ton mile and the fixed cost. S p er gross-ton mile Variable cost (Round to two decimal places Total fixed cost