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 (q) Revenue ($400.00q) Expenses: Wages and salaries ($11,100 +$124.009) Supplies ($5.00q) Equipment rental ($2,500 +$25.00) Insurance ($3,800) Miscellaneous ($530 +$1.50q) Total expense Net operating income 200 $ 80,000 35,900 1,000 7,500 3,800 830 49,030 $ 30,970 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. Note: Round your answers to the nearest whole number. Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income