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) 22,000 Revenue ($4.20q) $92,400 Expenses: Raw materials ($2.009) 44,000 Wages and salaries ($6,100 + $0.20q) 10,500 Utilities ($2,100 + $0.05q) 3,200 Facility rent ($3,100) 3,100 Insurance ($2,800) 2,800 Miscellaneous ($500 + $0.10q) 2,700 66,300 $26,100 Total expense Net operating income In July, 23,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (q) Revenue ($4.20q) 23,000 $96,600