Sheridan provides shuttle service between 4 hotels near a medical center and an international airport. Sheridan 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 (1,420 passengers) $32,660 Variable costs Fuel $4,024 Tolls and parking 5,088 Maintenance 686 9,798 Contribution margin 22.862 Fixed costs Salaries 13.100 Depreciation (straight-line) 2,000 Insurance 1,000 16.100 Net income $6.762 3 (a)