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 (9) 200 $ 82,000 Revenue ($410.00g) Expenses: Wages and salaries ($11,300 + $128.00) Supplies ($5.00) Equipment rental ($2,200 + $21.009) Insurance ($3,800) Miscellaneous ($540 + $1.469) Total expense Net operating income 36,900 1,000 6,400 3,800 832 48,932 $ 33,068 During May, the company's actual activity was 190 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 Net operating income $ 0