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High-Low Method for a Service Company Continental 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 Continental 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 $1,387,700 336,000 February 1,547,200 375,000 March 1,093,500 243,000 April 1,483,400 363,000 May 1,244,200 292,000 June 1,595,100 395,000 Determine the variable cost per gross-ton mile and the total fixed cost. Variable cost (Round to two decimal places.) per gross-ton mile Total fixed cost