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 miles," which is the total number of tons multiplied by the miles moved. Gross-Ton Miles January Transportation Costs $818,300 384,000 February 912,400 429,000 March 644,800 278,000 April 874,800 416,000 May 733,700 334,000 June 940,600 452,000 Determine the variable cost per gross-ton mile and the total fixed cost. < Variable cost (If required, round to two decimal places.) $ Total fixed cost $ per gross-ton mile