Vulcan Flyovers offers scenic overflights of Mount Saint Helens. Data concerning the company$$s operations in July appear below:

Vulcan Flyovers

Operating Data

For the Month Ended July $31$

Actual Results Flexible Budget Planning Budget

Flights $($q$)616159$

Revenue $($$$345\mathrm{.}00$q$)$ $ $16,100$ $ $21,045$ $ $20,355$

Expenses:

Wages and salaries $($$$3,700+$ $$88\mathrm{.}00$q$)9,0329,0688,892$

Fuel $($$$32\mathrm{.}00$q$)2,1181,9521,888$

Airport fees $($$$850+$ $$35\mathrm{.}00$q$)2,8352,9852,915$

Aircraft depreciation $($$$10\mathrm{.}00$q$)610610590$

Office expenses $($$$250+$ $$1\mathrm{.}00$q$)479311309$

Total expenses $15,07414,92614,594$

Net operating income $ $1,026$ $ $6,119$ $ $5,761$

The company measures its activity in terms of flights. Customers can buy individual tickets for overflights or hire an entire plane at a discount.