Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysterial Flexible Budget For the Month Ended August 31 Actual pounds (q) 7,200 Revenue ($4.20q) $ 30,240 Expenses: Packing supplies ($0.25q) 1,800. Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,500 + $0.25g) 4,300 Shipping ($0.65q) 4,680 Utilities ($1,270) 1,270 Other ($410 + $0.01g) 482 Total expense 16,032 Net operating income $14,208 The actual results for August appear below. Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds Revenue Expenses: 7,200 $ 26,800 Packing supplies Wages and salaries Shipping Utilities Other 1,970 Oyster bed maintenance 3,360 4,710 4,410 1,080 1,102 Total expense 16,632 Net operating income $ 10,168