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Problem $12-16$A $($Algo$)$ Cost allocation in a service industry LO $12-1,12-2,12-3$

Rooncy 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 accountins 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 Rooney to carry the excess. Rooney contracts with independent pilots to fly its planes on a per$-$trip basis. Rooney recently purchased an airplane that cost the company $$5,928,000.$ The plane has an estimated useful life of $24,700,000$ miles and a zero salvage value. During the first week in January, Rooney flew two trips. The first trip was a round trin flight from Chicago to San Francisco, for which Rooney paid $$310$ for the pilot and $$260$ for fuel. The second flight was a round trip from Chicago to New York. For this trip, it paid $$260$ for the pilot and $$130$ for fuel. The round trip between Chicago and San Francisco is approximately $4,500$ miles and the round trip between Chicago and New York is $1,800$ miles.

Required

a$.$ Select if the costs mentioned below are direct or indirect.

b$.$ Determine the total cost of each trip.