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) 58 58 56 Revenue ($350.00q) $ 16,500 $ 20,300 $ 19,600 Expenses: Wages and salaries ($3,600 + $87.00q) 8,612 8,646 8,472 Fuel ($31.00q) 1,966 1,798 1,736 Airport fees ($830 + $34.00q) 2,662 2,802 2,734 Aircraft depreciation ($9.00q) 522 522 504 Office expenses ($210 + $1.00q) 436 268 266 Total expense 14,198 14,036 13,712 Net operating income $ 2,302 $ 6,264 $ 5,888 The company measures its activity in terms of flights. Customers can buy indi

\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Vulcan Flyovers } \\ \hline \multicolumn{10}{|c|}{ Flexible Budget Performance Report } \\ \hline \multicolumn{10}{|c|}{ For the Month Ended July 31} \\ \hline & \multicolumn{2}{|c|}{ Actual Results } & RevenueandSpendingVariances & \multicolumn{2}{|c|}{FlexibleBudget} & \multicolumn{2}{|c|}{ Activity Variances } & \multicolumn{2}{|c|}{PlanningBudget} \\ \hline Flights & & 58 & & & 58 & & & & 56 \\ \hline Revenue & $ & 16,500 & U & $ & 20,300 & F & & $ & 19,600 \\ \hline \multicolumn{10}{|l|}{ Expenses: } \\ \hline Wages and salaries & & 8,612 & F & & 8,646 & & & & 8,472 \\ \hline Fuel & & 1,966 & U & & 1,798 & U & & & 1,736 \\ \hline Airport fees & & 2,662 & F & & 2,802 & U & & & 2,734 \\ \hline Aircraft depreciation & & 522 & None & & 522 & U & & & 504 \\ \hline Office expenses & & 436 & U & & 268 & U & & & 266 \\ \hline Total expense & & 14,198 & U & & 14,036 & U & & & 13,712 \\ \hline Net operating income & $ & 2,302 & U & $ & 6,264 & F & & $ & 5,888 \\ \hline \end{tabular}