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.

Month	Transportation Costs	Gross-Ton Miles
January	$1,195,500	329,000
February	1,332,900	368,000
March	942,000	238,000
April	1,277,900	356,000
May	1,071,800	286,000
June	1,374,100	387,000

Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (If required, round to two decimal places.) fill in the blank 1 of 2$ per gross-ton mile Total fixed cost fill in the blank 2 of 2$