Vulcan Flyovers offers scenic overflights of Mount Saint Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the companys operations in July appear below:

Vulcan Flyovers
Operating Data
For the Month Ended July 31
	Actual Results	Flexible Budget	Planning Budget
Flights (q)	53	53	51
Revenue ($355.00q)	$ 16,500	$ 18,815	$ 18,105
Expenses:
Wages and salaries ($3,600 + $87.00q)	8,177	8,211	8,037
Fuel ($31.00q)	1,811	1,643	1,581
Airport fees ($840 + $33.00q)	2,484	2,589	2,523
Aircraft depreciation ($8.00q)	424	424	408
Office expenses ($220 + $1.00q)	441	273	271
Total expense	13,337	13,140	12,820
Net operating income	$ 3,163	$ 5,675	$ 5,285

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

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