Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) 28,000 Revenue ($4.20q) $117,600 Expenses: Raw materials ($2.009) 56,000 Wages and salaries ($6,500 + $0.209) 12,100 Utilities ($2,000 + $0.059) 3,400 Facility rent ($3,600) 3,600 Insurance ($2,200) Miscellaneous ($600 + $0.10q) Total expense Net operating income 2,200 3,400 80,700 $ 36,900