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 50 Flights (g) 52 52 $16,200 $17,940 $17.250 Revenue ($345.00g) Expenses: Wages and salaries ($3,600 + $86.00g) Fuel ($31.00q) Airport fees ($870 + $35.00q) Aircraft depreciation ($10.00g) Office expenses ($250 +$1.00q) 8,040 8,072 7,900 1,780 ,612 1,550 2,620 500 300 13,400 13,196 12,870 $ 2,800 4,744 $ 4,380 2,5902,690 520 302 520 470 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