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 ($345.00q)	$ 16,300	$ 20,010	$ 19,320
Expenses:
Wages and salaries ($3,100 + $88.00q)	8,168	8,204	8,028
Fuel ($30.00q)	1,910	1,740	1,680
Airport fees ($860 + $35.00q)	2,765	2,890	2,820
Aircraft depreciation ($9.00q)	522	522	504
Office expenses ($230 + $1.00q)	456	288	286
Total expense	13,821	13,644	13,318
Net operating income	$ 2,479	$ 6,366	$ 6,002

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.

Vulcan Flyovers Flexible Budget Performance Report