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) 300 Revenue ($440.00q) Expenses: Wages and salaries ($12,000 $126.00g) Supplies ($6.00g) Equipment rental ($2, 400 $24.00g) Insurance ($4,000) Miscellaneous ($520 + $1.48g) $132,000 49,800 1,800 9,600 4,000 964 Total expense 66,164 $65,836 Net operating income During May, the company's actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)