Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The companys planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) 21,000 Revenue ($4.20q) $ 88,200 Expenses: Raw materials ($2.20q) 46,200 Wages and salaries ($6,500 + $0.20q) 10,700 Utilities ($2,100 + $0.05q) 3,150 Facility rent ($3,200) 3,200 Insurance ($2,100) 2,100 Miscellaneous ($400 + $0.10q) 2,500 Total expense 67,850 Net operating income $ 20,350 In July, 22,000 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) 22,000 Revenue ($4.20q) $ 92,400 Expenses