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 $888,900 338,000 February 991,000 378,000 March 700,400 245,000 April 950,200 366,000 May 796,900 295,000 June 1,021,700 398,000 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