Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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) Revenue ($4.20q) ok Expenses: Packing supplies ($0.350) Oyster bed maintenance ($3,100) nt ences Wages and salaries ($2,500 $0.25q) Shipping ($0.70g) Utilities ($1,270) Other (5440 $0.010) Total expense Net operating income The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 7,800 $ 32,760 2,730 3,100 4,450 5,460 1,270 518 17,528 $ 15,232 Actual pounds Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries 7,800 $26,800 2,900 2,960 4,860 Shipping Utilities Other 5,190 1,080 1,138 Total expense 38,128 Net operating income 58,072