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 Flights (q) Revenue ($360.00q) Actual Flexible Planning ResultsBudgetBudget 53 $16,500 $19,800 $19,080 Expenses Wages and salaries ($3,500+$92.00q) 8,516 8,560 8,376 Fuel ($30.00q) Airport fees ($800+$33.00q) 1,820 2,470 2,615 2,549 1,650 1,590 495 463 495 295 477 Aircraft depreciation ($9.00q) Office expenses ($240 +$1.00q) 293 13,764 13,615 13,285 $ 2,736 S 6,185 S 5,795 Total expense 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