A leisure aircraft is owned by the Broadland Flying Group which has 10 members. The costs of keeping the aircraft comprise maintenance costs (including insurance) and the running cost which is mainly fuel. Average fuel consumption is 9 miles per gallon. If the 10 members of the Group are to share costs equally, write down a formula to enable Gordon the treasurer to calculate the annual cost for each member if the aircraft travels n miles in a year, incurs maintenance costs of £M and fuel costs £3 a gallon.