Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold $7,700$ 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 $($q$)7,700$

Revenue $($$$4\mathrm{.}20$q$)$ $ $32,340$

Expenses:

Packing supplies $($$$0\mathrm{.}40$q$)3,080$

Oyster bed maintenance $($$$3,100)3,100$

Wages and salaries $($$$2,300+$ $$0\mathrm{.}45$q$)5,765$

Shipping $($$$0\mathrm{.}55$q$)4,235$

Utilities $($$$1,220)1,220$

Other $($$$410+$ $$0\mathrm{.}01$q$)487$

Total expense $17,887$

Net operating income $ $14,453$

The actual results for August appear below:

Quilcene Oysteria

Income Statement

For the Month Ended August $31$

Actual pounds $7,700$

Revenue $ $27,400$

Expenses:

Packing supplies $3,250$

Oyster bed maintenance $2,960$

Wages and salaries $6,175$

Shipping $3,965$

Utilities $1,030$

Other $1,107$

Total expense $18,487$

Net operating income $ $8,913\backslash$table$[[$Quilcene Oysteria,$],[$Revenue and Spending Variances,$],[$Revenue$,],[$Expenses:$,],[$Packing supplies,$],[$Oyster bed maintenance,$],[$Wages and salaries,$],[$Shipping$,],[$Utilities$,],[$Other$,],[$Total expense,$],[$Net operating income,$]]$