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	$885,300	354,000
February	987,100	395,000
March	697,600	256,000
April	946,400	383,000
May	793,700	308,000
June	1,017,600	416,000

Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (If required, round to two decimal places.) fill in the blank 1 of 2$ per gross-ton mile

High-low method for a service company which is the total number of tons multiplied by the miles moved. 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 $