Flight café is a company that prepares in-flight meals for airlines in its kitchen located next to the local airport. the company's planning budget for july appears below: flight café planning budget for the month ended july 31 budgeted meals (q) 18,000 revenue ($4.50q) $ 81,000 expenses: raw materials ($2.40q) 43,200 wages and salaries ($5,200 + $0.30q) 10,600 utilities ($2,400 + $0.05q) 3,300 facility rent ($4,300) 4,300 insurance ($2,300) 2,300 miscellaneous ($680 + $0.10q) 2,480 total expense 66,180 net operating income $ 14,820 in july, 17,800 meals were actually served. the company's flexible budget for this level of activity appears below: