Rooney Airlines is a small airline that occasionally carries overload shipments for the overnight delivery company Never$-$Fail, Incorporated. Never$-$Fail is a multimilliondollar 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 Rooney to carry the excess. Rooney contracts with independent pilots to fly its planes on a pertrip basis. Rooney recently purchased an airplane that cost the company $$5,856,000.$ The plane has an estimated useful life of $24,400,000$ miles and a zero salvage value. During the first week in January, Rooney flew two trips. The first trip was a round trip flight from Chicago to San Francisco, for which Rooney paid $$300$ for the pilot and $$250$ for fuel. The second flight was a round trip from Chicago to New York. For this trip, it paid $$250$ for the pilot and $$125$ for fuel. The round trip between Chicago and San Francisco is approximately $4,500$ miles and the round trip between Chicago and New York is $1,200$ miles.

Required

a$.$ Select if the costs mentioned below are direct or indirect.

b$.$ Determine the total cost of each trip.

Complete this question by entering your answers in the tabs below.

Required A

Select if the costs mentioned below are direct or indirect.

$\backslash$table$[[$Pilot$,],[$Fuel$,],[$Depreciation$,]]$