Margin of Safety The Spector Company has sales of $250,000, and the break-even point in sales dollars is $165,000. Determine the company's margin of safety as a percent of current sales High-Low Method for a Service Company Boston 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 Boston Railroad is a measure of railroad operating activity, termed "gross-ton miles," which is the total number of tons multiplied by the miles moved. $670,600 224,000 747,700 February March 528,400 62,000 - 716,800 195,000 601,200 770,800 Determine the variable cost per gross-ton mille and the fioxed cost Variable cost (Round to two decimal places.) per gross-ton mile Total fixed cost