You have gathered the following vehicle costs: Vehicle Costs Annual depreciation Current year's loan interest Insurance License and registration fees Parking and tolls Annual mileage Miles per gallon Oil changes and repairs Average gasoline price $ 2,900 $ 710 $ 900 $ 68 $ 519 19,500 24 $ 3.90 per gallon $ 439 a. Calculate the annual variable and fixed costs of the vehicle. b. Compute the operating cost per mile.