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 $756,900 318,000 February 843,900 355,000 March 596,400 230,000 April 809,100 344,000 277,000 May 678,600 June 870,000 374,000 Determine the variable cost per gross-ton mile and the total fixed cost. A Variable cost (Round to two decimal places.) per gross-ton mile Total fixed cost HA