Gator Divers is a company that provides diving services such as underwater ship repairs to clients in Tampa Bay area. The companys planning budget for March appears below: Gator Divers Planning Budget For the Month Ended March 31 Budgeted diving-hours (q) 200 Revenue ($380.00q) $76,000 Expenses: Wages and salaries ($12,000 + $130.00q) 38,000 Supplies ($5.00q) 1,000 Equipment rental ($2,500 + $26.00q) 7,700 Insurance ($4,200) 4,200 Miscellaneous ($540 + 1.50q) 840 Total expense 51,740 Net operating income $24,260 Required: During March, the companys activity was actually 190 diving-hours. Prepare a flexible budget for that level of activity