Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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 ($4.000) Expenses: Packing supplies ($0.50g) Oyster bed maintenance ($3,200) Wages and salaries ($2,900 +$0.309) Shipping (50.80g) Utilities ($830) Other ($450 $0.059) Total expense Net operating income The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 8,000 $32,000 4,000 3,200 5,300 6,400 830 850 28,580 $ 11,420 Actual pounds Revenue Expenses: Packing supplies Oyster bed maintenance. Wages and salaries Shipping Utilities Other Total expense Net operating income 8,000 $ 35,200 4,200 3,100 5,640 6,950 810 980 21,680 $ 13,520