Acme Carriage Company offers guided horse$-$drawn carriage rides through old historic Savannah Georgia. The carriage business is highly regulated by the city. Acme Carriage Company has the following operating costs for the month of September:

Monthly depreciation expense on carriage and stables: $$2,900$

Fees paid to the city of Savannah: $15\%$ of ticket revenue

Cost of souvenir set of postcards given to each passenger: $$0\mathrm{.}75/$set of postcards

Broker fees paid to independent ticket brokers: $**$ $$1\mathrm{.}20/$ticket sold by broker

Monthly cost of leasing and boarding the horses: $$48,000$

Carriage drivers who are the tour guides are paid on $$3\mathrm{.}00/$passenger

a per passenger basis

g$)$ Monthly payroll costs of non$-$tour guide employees $$7,500$

h$)$ Marketing, web$-$site, telephone and other monthly fixed costs: $$7,250$

$**60\%$ of ticket sales are issued through independent brokers and $40\%$ of tickets are sold directly by Acme Carriage Company.

During September $($a month during peak season$),$ Acme Carraige had $12,970$ passengers. $85\%$ of passengers were adults $($$$26$ per ticket$)$ while $15\%$ were children $($$$18$ per ticket$).$

$$Required:

$1.$ Prepare Acme Carriage$$s Contribution margin income statement for the month of September $($round all figures to the nearest dollar$).$

$2.$ Assume that the passenger volume increases by $18\%$ in October. Which figures on the income statement would you expect to change, and by what percentage would they change? Which figures would remain the same as in September?