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) 250 Revenue ($450.00q) $112,500 Expenses: Wages and salaries ($11,300+$128.00q) 43,300 Supplies ($4.00q) 1,000 Equipment rental ($2,100+$23.00q) 7,850 Insurance ($4,000) 4,000 Miscellaneous ($540+$1.42q) 895 Total expense 57,045 Net operating income $55,455. During May, the company's actual activity was 240 diving- hours Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)