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 $1,003,200 217,000 February 1,118,500 242,000 March 790,500 157,000 April 1,072,400 235,000 May 899,400 189,000 June 1,153,100 255,000 Determine the variable cost per gross-ton mile and the total fixed cost Variable cost (Round to two decimal places.) X per gross ton mile Total fixed cost