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 $669,600 268,000 February 746,500 299,000 March 527,600 194,000 April 715,700 290,000 May 600,300 233,000 June 769,600 315,000 Determine the variable cost per gross ton mile and the total fixed cost. Variable cost (Round to two decimal places.) per gross-ton mile Total fixed cost