Puget Souna Divers is a company that provides arving services such as underwater snip 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 311 Budgeted diving-hours (q) Revenue ($450.009) Expenses: Wages and salaries ($11,200 +$126.004) Supplies ($5.00q) Equipment rental ($2,100 + $24.00q) Insurance ($4,100) Miscellaneous ($540 +$1.484) Total expense Net operating income 200 $ 90,000 36,400 1,000 6,900 4,100 836 49,236 $ 40,764 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Revenue Puget Sound Divers Flexible Budget For the Month Ended May 31 Expenses Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense