Comfi Airways, Inc., a small two-plane passenger airline, has asked for your assistance in some basic analysis of its operations. Both planes seat 10 passengers each, and they fly commuters from Comfi's base airport to the major city in the state, Metropolis. Each month, 40 round-trip flights are made. Shown below is a recent month's activity in the form of a cost-volume-profit income statement. Fare revenues (400 passenger flights) $48,000 Variable costs Fuel $16,944 Snacks and drinks 780 Landing fees 2.100 Supplies and forms 1,200 21,024 Contribution margin 26.976 Fixed costs Depreciation 2.900 Salaries 14,470 Advertising 600 Airport hanger fees 1,700 19.670 Net income $7,306