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) 18,000 Revenue ($4.50a) 81,000 Expenses Raw materials ($2.40q) 43,200 Wages and salaries ($5,200 $0.30a) 10,600 Utilities ($2,400 $0.05q) 3,300 Facility rent ($4,300) 4,300 Insurance ($2,300) 2,300 Miscellaneous ($680 $0.10q) 2,480 Total expense 66,180 Net operating income 14,820 In July 17,800 meals were actually served. The companys flexible budget for this level of activity appears below Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (q) 17,800 Revenue ($4.50q) $80,100 Expenses Raw materials ($2.40 42,720 Wages and salaries ($5,200 $0.30q) 10,540 Utilities ($2,400 $0.05q) 3,290 Facility rent ($4,300) 4,300 Insurance ($2,300) 2,300 Miscellaneous ($680 $0.10 2,460 Total expense 65,610 Net operating income 14,490