uilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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) 7,300 Revenue ($4.20q) $ 30,660 Expenses: Packing supplies ($0.309) 2,190 Oyster bed maintenance ($3,000) 3,000 Wages and salaries ($2,100 + $0.30q) 4,290 Shipping ($0.75q) 5,475 Utilities ($1,280) 1,280 Other ($470 + $0.019) 543 Total expense 16,778 $ 13,882 Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds Revenue Expenses: 7,300 $ 26,800 Packing supplies Wages and salaries Shipping Utilities Other 2,360 Oyster bed maintenance 2,860 4,700 5,205 1,090 1,163 Total expense 17,378 Net operating income $ 9,422 Revenue Expenses: Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income