Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (q) 200 Revenue ($480.00q) $ 96,000 Expenses: Wages and salaries ($11,300 + $122.00q) 35,700 Supplies ($4.00q) 800 Equipment rental ($2,300 + $20.00q) 6,300 Insurance ($4,000) 4,000 Miscellaneous ($520 + $1.42q) 804 Total expense 47,604 Net operating income $ 48,396 During May, the companys actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)

Please include the budget document with revenue, expenses, etc.