Vulcan Flyovers offers scenic overflights of Mount St. Helens, the volcano in Washington State that explosively erupted in 1982. Data concerning the company's operations in July appear below: Vulcan Flyovers Operating Data For the Month Ended July 31 Actual Flexible Planning Results Budget Budget Flights (q) 59 57 16,100 $20,355 $19,665 Revenue ($345.00a) Expenses Wages and salaries ($3,600 $90.00q) 8,870 8,910 8,730 Fuel ($33.00q) 2,111 1,947 1,881 Airport fees ($800 $32.00q) 2,538 2,688 2,624 531 Aircraft depreciation ($9.00q) 531 513 259 Office expenses ($200 $1.00q) 427 257 Total expense 14,477 14,335 14,005 1,623 $6,020 5,660 Net operating income 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