Flight Caf is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. The company's planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) Revenue ($4.50q) 18,000 $ 81,000 Expenses Raw materials ($2.40q) Wages and salaries (S5,200 S0.30q) Utilities ($2,400 $0.05q) Facility rent ($4,300) Insurance ($2,300) Miscellaneous ($680 $0.10q) 43.200 10,600 3,300 4.300 2,300 2.480 66.180 Total expense $14,820 Net operating income