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 ($345.00q) Actual Flexible Planning ResultsBudgetBudget 51 $16,300 $18,285 $17,595 53 53 Expenses Wages and salaries ($3,100+$85.00q) Fuel ($33.00q) Airport fees ($830+ $34.00q) Aircraft depreciation ($8.00q) Office expenses ($220 $1.00q) 7,575 1,913 7,605 1,749 2,532 2,632 2,564 7,435 1,683 424 424 441 408 271 273 Total expense 12,885 12,683 12,361 Net operating income $ 3,415 5,602 S 5,234 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