E$5-21($Algo$)$ Estimating Cost Behavior Using High$-$Low Method, Preparing Contribution Margin Income Statement $[$LO $5-3,5-5]$

Bethany Liang delivers parts for several local auto parts stores. She charges clients $$4\mathrm{.}04$ per mile driven. She has determined that if she drives $2,900$ miles in a month, her average operating cost is $$3\mathrm{.}84$ per mile. If Bethany drives $5,800$ miles in a month, her average operating cost is $$2\mathrm{.}40$ per mile.

Required:

Using the high$-$low method, determine Bethany's 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$).$