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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 Rallroad 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 $911,300 269,000 February 1,016,100 301,000 March 718,100 195,000 April 974,200 292,000 817,100 235,000 1,047,500 317,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (If required, round to two decimal places.) per gross-ton mile Total fixed cost May June