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Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (9) 100 Revenue ($365.009) $36,500 Expenses: Wages and salaries ($8,000 + $125.00) 20,500 Supplies ($3.009) 300 Equipment rental ($1,800 + $32.009) 5,000 Insurance ($3,400) 3,400 Miscellaneous ($630 - $1.809) 810 Total expense 30,010 Net operating income $ 6,490 During May, the company's actual activity was 105 diving-hours. Required: Prepare a flexible budget for May. Puget Sound Divers Flexible Budget For the Month Ended May 31 During May, the company's actual activity was 105 diving-hours. Required: Prepare a flexible budget for May. Puget Sound Divers Flexible Budget For the Month Ended May 31 Actual diving-hours Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0