High-Low Method for a Service Company 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. Determine the variable cost per gross-ton mile and the total fixed cost. Variablecost(Ifrequired,roundtotwodecimalplaces.)Totalfixedcost$$Xpergross-tonmileX Feedback Check My Work Divide the difference between the highest and lowest transportation costs by the difference between the highest and lowest gross-ton miles. Multiply the variable unit cost by the number of gross-ton miles for a month. Subtract this variable cost from the month's transportation cost to arrive at the fixed cost. The resulting amount should be the same for either the highest or lowest production month