| Lavage Rapide | |
| Flexible Budget | |
| For the Month Ended August 31 | |
| Actual cars washed (q) | 8800 |
| Revenue ($5.90q) | 51920 |
| Less: | |
| Expenses | |
| Cleaning supplies ($0.60q) | 5280 |
| Electricity ($1,200 + $0.08) | 2004 |
| Maintenance ($0.10q) | 880 |
| Wages and salaries ($54800 + $0.20q) | 6560 |
| Depreciation | 8300 |
| Rent | 2100 |
| Administrative expenses ($1500 + $0.03q) | 1764 |
| Total expense | 26888 |
| Net operating income | 25032 |
