Flight Cafe prepares in flight meals for airlines from its kitchen located next to the local airport. The Company Planning static budget for July is as follows:

Budgeted meals (q) 18,000

Revenues ($4.50 q) $81,000

Expenses:

Raw Materials ($2.40 q) $43,200

Wages and Salaries ($5,200+$.30q) $10,600

Utilities ($2,400 +$.05q) $3,300

Facility Rent $4,300

Insurance $2,300

Miscellaneous ($680+$.10q) $2,480

Total Expense $66,180

Net Operating Profit $14,820 I

n July there were 17,800 actual meals served. Calculating the Flexible budget for July, the net operating profit would be?