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 (9) 7,700 Revenue ($4.20q) $ 32,340 Expenses: Packing supplies ($0.309) 2,310 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,300 + $0.259) 4,225 Shipping ($0.809) 6,160 Utilities ($1,250) 1,250 Other ($470 + $0.019) 547 Total expense 17,792 Net operating income $ 14,548