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) 27,000 Revenue ($4.000) $108,000 Expenses: Raw materials ($2.309) 62,100 Wages and salaries ($6,300 + $0.20q) 11,700 Utilities ($1,900 + $0.050) 3,250 Facility rent ($4,000) 4,000 Insurance ($2,700) 2,700 Miscellaneous ($400 +$0.10) 3,100 Total expense Net operating income 86,850 $ 21,150 In July, 28,000 meals were actually served. The company's flexible budget for this level of activity appears below. Flight Cafe Flexible Budget For the Month Ended July 31 Budgeted meals (q) 28,000