High-Low Method for a Service Company Continental 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 Continental 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 $917.900 349,000 February 1,023,400 390,000 March 723,300 253,000 April 981,200 378,000 823,000 304,000 June 1,055,100 411,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (Round to two decimal places.) per gross-ton mile May Total fixed cost