Walton Airlines is a small airline that occasionally carries overload shipments for the overnight delivery company Never$-$Fail, Incorporated. 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.$$ When Never$-$Fail has more freight than it can deliver, it pays Walton to carry the excess. Walton contracts with independent pilots to fly its planes on a per$-$trip basis. Walton recently purchased an airplane that cost the company $$5,418,000.$ The plane has an estimated useful life of $25,800,000$ miles and a zero salvage value. During the first week in January, Walton flew two trips. The first trip was a round trip flight from Chicago to San Francisco, for which Walton paid $$330$ for the pilot and $$280$ for fuel. The second flight was a round trip from Chicago to New York. For this trip, it paid $$280$ for the pilot and $$140$ for fuel. The round trip between Chicago and San Francisco is approximately $4,600$ miles and the round trip between Chicago and New York is $1,700$ miles.