The city with the higher rate per mile is San Francisco.
Total cost is made up of fixed cost and variable cost. Fixed cost is the cost that does not change with the miles driven. The fixed cost is 2.50 in New York and $2.85 in San Francisco.
Variable cost is the cost that increases with the miles driven. It is the rate per mile. The variable cost in New York is $0.40.
Variable cost in San Francisco = ($5.10 - $2.85) / 5 = $0.45
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