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 milles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $876,400 213,000 February 977,200 238,000 690,600 154,000 April 936,900 230,000 May 785,800 185,000 1,007,400 250,000 March June Determine the variable cost per gross-ton mile and the fixed cost. Variable cost (Round to two decimal places.) per grosseton mile Total fixed cost