Cullumber 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 Cullumber's base airport to the major city in the state, Metropolis. Each month, $40$ round$-$trip flights are made. The following is a recent month's activity in the form of a cost$-$volume$-$profit income statement.

Fare revenues $(400$ passenger flights$)$ $$61,440$

Variable costs

$\backslash$table$[[$Fuel$,$$$17,920,],[$Snacks and drinks,$1,024,],[$Landing fees,$2,560,],[$Supplies and forms,$1,536,23,040],[$Contribution margin,,$38,400]]$

Fixed costs

$\backslash$table$[[$Depreciation$,3,840,],[$Salaries$,19,200,],[$Advertising$,640,],[$Airport hanger fees,$2,240,25,920],[$Net income,,$$12,480$