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) 7,800- Revenue ($4.150) $ 32,370 Expenses: Packing supplies ($0.400) 3,120 Oyster bed maintenance ($3,000) 3,000 Wages and salaries ($2,100 + $0.450) 5,610 Shipping ($0.75q) 5,850 Utilities ($1,250) 1,250 Other ($480 +50.019)) 558 Total expense 19,388 Net operating inconel $ 12,982 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31