Bethany Liang delivers parts for several local auto parts stores. She charges clients $4.04 per mile driven. She has determined that if she drives 2,900 miles in a month, her average operating cost is $3.84 per mile. If Bethany drives 5,800 miles in a month, her average operating cost is $2.40 per mile.

Required:

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

Complete the contribution margin income statement for the business last month, when Bethany drove 3,190 miles. (Assume this falls within the relevant range of operations).