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 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 7,800 Actual pounds (q) Revenue ($4.20q) $32,760 Expenses: Packing supplies ($0.35q) 2,730 3,000 Oyster bed maintenance ($3,000) Wages and salaries ($2,100+ $0.45g) 5,610 5,070 Shipping ($0.65q) Utilities ($1,220) Other ($410 + $0.019) 1,220 488 18,118 $ 14,642 Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds Revenue Expenses: Packing supplies Oyster bed maintenance 7,800 $27,000 2,900 2,860