Ulange 10 2013/ 20 2013 2012 2011 2012 20 Revenues: FedEx Ground $ 9,652 $8,791 $7,855 10 FedEx SmartPost 926 782 630 18 Total revenues 10,578 9,573 8,485 Operating expenses Salaries and employee benefits 1,586 1,451 1,282 9 Purchased transportation 4,191 3,762 3,431 11 Rentals 331 284 263 Depreciation and amortization 434 389 337 12 Fuel 17 14 12 21 Maintenance and repairs 190 176 169 8 Intercompany charges 1,148 978 897 17 Other 893 755 -769 18 Total operating expenses 8,790 7,809 7,160 13 2. Page 21 of the report lists the operating expenses of FedEx Ground. Assuming that rentals, depreciation, and "other" are all fixed costs, prepare a variable costing income statement for 2013, and compute the division's contribution margin ratio and the break-even point in dollars