Carla Vista provides shuttle service between 4 hotels near a medical center and an international airport. Carla Vista uses two 10- passenger vans to offer 12 round trips per day. A recent month's activity in the form of a cost-volume-profit income statement is as follows. Sales (1,490 passengers) $40,230 Variable costs Fuel $6,759 Tolls and parking 134 Maintenance 1,153 8,046 Contribution margin 32,184 Fixed costs Salaries 13,000 Depreciation (straight-line) 2,000 Insurance 1,200 16,200 Net income $15,984