Sandhill provides shuttle service between 4 hotels near a medical center and an international airport. Sandhill uses two 10-passenger vans to offer 12 round trips per day. A recent month's activity in the form of a cost-volume-profit income statement is as follows. Sales (1,330 passengers) $37,240 Variable costs Fuel $5,005 Tolls and parking 1,588 Maintenance 855 7,448 Contribution margin 29,792 Fixed costs Salaries 13,500 Depreciation (straight-line) 2,000 Insurance 1,300 16,800 Net income $12.992