eBook Show Me How Calculator 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 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 GrossTon Miles $559,700 263,000 February 624,000 294,000 March 441,000 190,000 April 598,300 284,000 501,800 229,000 June 643,300 309,000 May Determine the variable cost per gross-ton mile and the fixed cost, Variable cost (Round to two decimal places.) Total fixed cost Check My Work Previous Next