Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 pounds of oysters in August. The companys flexible budget for August appears below:

Quilcene Oysteria Flexible Budget For the Month Ended August 31
Actual pounds (q)		7,600
Revenue ($4.10q)	$	31,160
Expenses:
Packing supplies ($0.25q)		1,900
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,400 + $0.45q)		5,820
Shipping ($0.70q)		5,320
Utilities ($1,260)		1,260
Other ($450 + $0.01q)		526
Total expense		18,026
Net operating income	$	13,134

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,600
Revenue	$	26,700
Expenses:
Packing supplies		2,070
Oyster bed maintenance		3,060
Wages and salaries		6,230
Shipping		5,050
Utilities		1,070
Other		1,146
Total expense		18,626
Net operating income	$	8,074