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 ($450.00q)	$	90,000
Expenses:
Wages and salaries ($12,000 + $122.00q)		36,400
Supplies ($5.00q)		1,000
Equipment rental ($2,300 + $22.00q)		6,700
Insurance ($4,200)		4,200
Miscellaneous ($550 + $1.48q)		846
Total expense		49,146
Net operating income	$	40,854

Required:

During May, the companys activity was actually 190 diving-hours. Complete the following flexible budget for that level of activity.

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