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 (q) 7,900 Revenue ($4.25q) $33,575 Expenses: Packing supplies ($0.30g) 2,370 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,500+ $0.35q) 5,265 Shipping ($0.809) 6,320 Utilities ($1,220) 1,220 Other ($440 + $0.01g) 519 Total expense 18,994 es Net operating income $14,581 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,900 Revenue $26,800 Expenses: Packing supplies 2,540 Oyater bed maintenance i 3,160 Wages and salaries 5,675 Shipping 6,050 Utilities Other 1,030 1,139 Total expense 19,594 Net operating income $ 7,206