Migh-Low Method for a Service Company Boston Railrond decided to use the high-low method and operating data from the past six months to estimate the fixed and variable components of tromportation 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. January February March Transportation Costs $846,600 943,900 667,100 905,000 759,000 973,100 Gross-Ton Miles 338,000 378,000 245,000 366,000 295,000 398,000 April May June 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