High-low method for a service company Sierra Railroad Inc. 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 Sierra Railroad is "gross-ton milles," which is the total number of tons multiplied by the miles moved. January Transportation Costs Gross-Ton Miles 338,000 $1,227,600 February 1,368,700 378,000 March 967,300 245,000 April 1,312,200 366,000 May 1,100,600 295,000 June 1,411,000 398,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (If required, round to two decimal places.) s Total fixed cost per gross-ton mile-