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. January February March April May June Transportation Costs Gross-Ton Miles $940,600 376,000 1,048,800 420,000 741,200 272,000 1,005,500 407,000 843,300 327,000 1,081,200 442,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (Round to two decimal places.) Total fixed cost per gross-ton mile