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 ($360.00q) $ 16,100 $ 20,880 $ 20,160 Expenses: Wages and salaries ($3,800 + $91.00q) 9,036 9,078 8,896 Fuel ($32.00q) 2,022 1,856 1,792 Airport fees ($800 + $35.00q) 2,705 2

Prepare a flexible budget performance report for July that included revenue and pending variance and activity variance