HighLow Method for Service Company Miss River 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 Miss River Railroad is a measure of railroad operating activity, termed "grosston miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $1,244,400 383,000 February 1,387,500 428,000 March 980,600 277,000 April 1,330,300 414,000 May 1,115,700 333,000 ) June 1,430,400 450,000 Determine the variable cost per grosston mile and the fixed costs. Round variable cost per unit to the nearest cent. Variable cost $:] per grosston mile