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 31 400 Budgeted diving-hours (q) Revenue ($460.00q) $184,000 Expenses: Wages and salaries ($11,300 + $126.00q) Supplies ($4.00q) Equipment rental ($2,200 $26.00q) Insurance ($3,800) Miscellaneous ($510 + $1.48q) Total expense 61,700 1,600 12,600 3,800 1,102 80,802 $103,198 Net operating income During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 0 Net operating income