Flight café 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 café planning budget for the month ended july 31 budgeted meals (q) 21,000 revenue ($3.80q) $ 79,800 expenses: raw materials ($2.20q) 46,200 wages and salaries ($6,200 $0.20q) 10,400 utilities ($2,100 $0.05q) 3,150 facility rent ($3,500) 3,500 insurance ($2,600) 2,600 miscellaneous ($500 $0.10q) 2,600 total expense 68,450 net operating income $ 11,350 in july, 22,000 actually meals were served. the company's flexible budget for this level of activity appears below: