Wave Runners is a boat rental business that has the following costs over the relevant range of $20,000$ to $26,000$ operating hours for its boats:

Required:

$1.$ Complete the schedule of the company$$s total and unit costs. $($Round "Cost per hour" answers to $2$ decimal places.$)$

$2.$ Assume that Wave Runners rents it boats for $$184$ per hour and had $23,000$ hours of rentals last year. Prepare a contribution format income statement for the year.