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. January Transportation Costs $955,600 Gross-Ton Miles February March April May June 347,000 1,065,400 388,000 753,000 251,000 1,021,500 375,000 856,800 302,000 1,098,400 408,000 Determine the variable cost per gross-ton mile and the fixed cost. Variable cost (Round to two decimal places.) Total fixed cost per gross-ton mile