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 $1,444,200 320,000 February 1,610,200 358,000 March 1,138,000 232,000 April 1,543,800 347,000 May 1,294,800 279,000 June 1,660,000 377,000 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