Gulf Shore Lawn and Garden Maintenance provides two general outdoor services: lawn maintenance and garden maintenance. The company charges customers $15 per hour for each type of service, but lawn maintenance has higher variable costs ($7 per hour) than garden maintenance ($3 per hour) because of fuel expenses incurred to operate lawn-mowing equipment. All employees are paid a fixed monthly salary. A contribution format income statement for a recent month for the two services appears below. During the month, 6,000 hours of lawn maintenance services and 2,000 hours of garden maintenance were provided: Lawn Per Garden Per Maintenance Hour Maintenance Hour Total Sales ....... $90,000 $15 $120,000 Variable expenses...... $15 $30,000 42000 6,000 48.000 Contribution margin..... $48,000 $8 $24,000 72,000 Fixed expenses ........ 54000 Operating income....1. 18000