Munoz Airlines is a small airline that occasionally carries overload shipments for the overnight delivery company Never-Fail, Inc. Never-Fail is a multimillion-dollar company started by Wes Never immediately after he failed to finish his first accounting course. The company's motto is "We Never-Fail to Deliver Your Package on Time." When Never- Fail has more freight than it can deliver, it pays Munoz to carry the excess. Munoz contracts with independent pilots to fly its planes on a per-trip basis. Munoz recently purchased an airplane that cost the company $5,842,000. The plane has an estimated useful life of 25,400,000 miles and a zero salvage value. During the first week in January, Munoz flew two trips. The first trip was a round trip flight from Chicago to San Francisco, for which Munoz paid $110 for the milet and f