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 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	$1,464,100		325,000
February	1,632,400		363,000
March	1,153,700		235,000
April	1,565,100		351,000
May	1,312,700		283,000
June	1,682,900		382,000

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