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) 300 Revenue ($440.00q) $ 132,000 Expenses: Wages and salaries ($11,900 + $124.00q) 49,100 Supplies ($5.00q) 1,500 Equipment rental ($2,400 + $20.00q) 8,400 Insurance ($4,200) 4,200 Miscellaneous ($510 + $1.44q) 942 Total expense 64,142 Net operating income $ 67,858 During May, the companys