ces Flight Caf prepares in-flight meals for airlines in its kitchen located next to a local airport. The company's planning budget for July appears below: Flight Caf Planning Budget For the Month Ended July 31 Budgeted meals (q) 21,000 Revenue ($4.50g) $94,500. Expenses: Raw materials ($2.00g) 42,000 Wages and salaries (56,100 + 50.20g) 10,300 Utilities ($2,100 +$0.05q) 3,150 Facility rent ($3,600) 3,600 Insurance ($2,400) 2,400 Miscellaneous ($300 +$0.10g) 2,400 Total expense 63,850 Net operating incone $30,650 In July, 22,000 meals were actually served. The company's flexible budget for this level of activity appears below: Flight Caf Flexible Budget For the Month Ended July 31 Budgeted meals (q) 22,000 Revenue ($4.50g) 599,000 Expenses Raw materials ($2.00q) 44,000 Wages and salaries ($6,100+ 50.20g) 10,500 Utilities ($2,100 $0.05g) 3,200 Facility rent ($3,600) 3,600 Insurance ($2,400) 2,400 Miscellaneous (5300 +50.10g) 2,500 Total expense Net operating income 66,200 $32,800