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 $1,200,700 1,338,700 946,100 1,283,500 1,076,500 1,380,100 Gross-Ton Miles January February March April May 274,000 306,000 198,000 296,000 238,000 322,000 June 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