44 ces Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (g) Revenue ($4.05g) Expenses: Packing supplies ($0.30g) Oyster bed maintenance ($3,100) Wages and salaries ($2,500 + $0.25g) Shipping ($0.70g) Utilities ($1,280) Other ($480 + $0.01g) Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 7,200 $ 29,160 2,160 3,100 4,300 5,040 1,280 552 16,432 $ 12,728 Actual pounds Revenue nss: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 7,200 $ 26,700 2,330 2,960 4,710 4,770 1,090 1,172 17,032 $ 9,668