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 "gross- ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $830,000 221,000 February 925,400 247,000 March 654,000 160,000 April 887,200 239,000 May 744,100 192,000 954,000 260,000 June Determine the variable cost per gross-ton mile and the fixed cost. Round variable cost per unit to the nearest cent. Variable cost per gross-ton mile Fixed cost