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 $470,300 221,000 February 524,400 247,000 March 370,600 160,000 April 502,800 239,000 May 421,700 192,000 June 540,600 260,000 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