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) 54 54 52 Revenue ($340.00q) $ 16,500 $ 18,360 $ 17,680 Expenses: Wages and salaries ($3,500 + $88.00q) 8,216 8,252 8,076 Fuel ($32.00q) 1,894 1,728 1,664 Airport fees ($820 + $33.00q) 2,462 2,602 2,536 Aircraft depreciation ($10.00q) 540 540 520 Office expenses ($210 + $1.00q) 432 264 262 Total expense 13,544 13,386 13,058 Net operating income $ 2,956 $ 4,974 $ 4,622 The company measures its activity in terms of flights. Customers can b