Anita Kaur runs a courier service in downtown Seattle.

She charges clients $0.58 per mile driven.

Anita has determined that if she drives 2,600 miles in a month, her total operating cost is $800.

If she drives 3,700 miles in a month, her total operating cost is $998.

Using the high-low method, determine Anitas variable and fixed operating cost components.

Complete the contribution margin income statement for Anitas service assuming she drove 1,800 miles last month. (Assume this falls within the relevant range of operations).