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 FlyoversOperating DataFor the Month Ended July 31Actual

ResultsFlexible

BudgetPlanning

BudgetFlights (q)545452Revenue ($345.00q)$16,200$18,630$17,940Expenses:Wages and salaries ($3,600 + $87.00q)8,2648,2988,124Fuel ($30.00q)1,7901,6201,560Airport fees ($890 + $34.00q)2,6162,7262,658Aircraft depreciation ($8.00q)432432416Office expenses ($220 + $1.00q)442274272Total expense13,54413,35013,030Net operating income$2,656$5,280$4,910

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.