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High$-$low method for a service company

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 $$1,010,900279,000$

February $1,127,100312,000$

March $796,600202,000$

April $1,080,700302,000$

May $906,400243,000$

June $1,162,000328,000$

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 $\_\_\_\_\_\_\_\_\_\_\_\_$