$4$

You have gathered the following vehicle costs:

Vehicle Costs

$10$

Annual depreciation

$$2,900$

Current year's loan interest

$ $710$

Insurance

$$900$

License and registration fees

$$68$

Parking and tolls

$ $519$

Annual mileage

$19,500$

Miles per gallon

$24$

Average gasoline price

Oil changes and repairs

$$3\mathrm{.}90$ per gallon

$ $439$

a$.$ Calculate the annual variable and fixed costs of the vehicle.

b$.$ Compute the operating cost per mile.