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 $1,084,500 247,000 February 1,209,200 276,000 March 854,600 179,000 April 1,159,300 268,000 May 972,300 215,000 June 1,246,600 291,000 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