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 Transportation Costs $1,079,000 1,203,000 850,200 1,153,400 967,400 1,240,200 Gross-Ton Miles 332,000 371,000 240,000 359,000 289,000 390,000 April May June 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