Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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 (g) 7,900 Revenue ($4.10g) $32,390 Expenses: Packing supplies ($0.25g) 1,975 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,100 + $0.45g) A 5,655 Shipping ($0.60g) 4,740 Utilities ($1,210) 1,210 Other ($430 + $0.01g) 509 Total expense 17,289 Net operating income $ 15,101