Sierra Railroad Inc. 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 Sierra Railroad is $$gross$-$ton miles,$$ which is the total number of tons multiplied by the miles moved.

Month Transportation Costs Gross$-$Ton Miles

January $$969,400323,000$

February $1,080,900361,000$

March $763,900234,000$

April $1,036,300350,000$

May $869,200281,000$

June $1,114,300380,000$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below.