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)	55	55	53
Revenue ($340.00q)	$ 16,500	$ 18,700	$ 18,020
Expenses:
Wages and salaries ($3,200 + $87.00q)	7,951	7,985	7,811
Fuel ($34.00q)	2,032	1,870	1,802
Airport fees ($860 + $30.00q)	2,385	2,510	2,450
Aircraft depreciation ($10.00q)	550	550	530
Office expenses ($250 + $1.00q)	473	305	303
Total expense	13,391	13,220	12,896
Net operating income	$ 3,109	$ 5,480	$ 5,124

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.