High-Low Method for Service Company Miss River Railroad decided to use the high-low methiod and operating. wa from the past six months to estimate the fixed and variable components of transportation costs. The activity base used by Miss fiver Railroad is n casure of nilroad operating activity, termed "gross-ton miles," which is the total number of tons multiplied by the miles moved. Determine the variable cost per gross-ton mile and the fixed costs. flound varlable cost per unit to the nearest cent. Variable cost per gross-ton mile Fixed cost