Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (g) 8,000 34,000 Revenue ($4.25q) Expenses: Packing supplies ($0.35g) Oyster bed maintenance ($3, 400) Wages and salaries ($2,500+ $0.25q) Shipping ($0.60g) Utilities ($1,230) Other $440 $0.01g) 2,800 3,400 4,500 4,800 1,230 520 17,250 $16,750 Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 8,000 Revenue $27,300 Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other 2,970 3,260 4,910 4,530 1,040 1,140 17,850 $ 9,450 Total expense Net operating income