Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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 ($4.15q) 7,100 $29,465 Expenses: Packing supplies ($0.35q) 2,485 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,500 $0.50g) 6,050 Shipping ($0.65q) 4,615 Utilities ($1,210) 1,210 Other ($470 $0.019) 541 Total expense 18,101 $ 11,364 Net operating income The actual results for August were as follows: