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 CostsGross-Ton MilesJanuary$807,500307,000February900,400343,000March636,300222,000April863,200332,000May724,000267,000June928,200361,000

Determine thevariable costper gross-ton mile and thefixed cost.

Variable cost (Round to two decimal places.)$per gross-ton mileTotal fixed cost$