Joyce Murphy runs a courier service in downtown Seattle. She charges clients $0.58 per mile driven. Joyce has determined that if she drives 2,600 miles in a month, her total operating cost is $800. If she drives 3,700 miles in a month, her total operating cost is $998. Required: 1. Using the high-low method, determine Joyces variable and fixed operating cost components. (Round your cost per unit answer to 2 decimal places.)

2. Complete the contribution margin income statement for Joyces service assuming she drove 1,800 miles last month. (Assume this falls within the relevant range of operations).