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)		250
Revenue ($420.00q)	$	105,000
Expenses:
Wages and salaries ($11,900 + $126.00q)		43,400
Supplies ($5.00q)		1,250
Equipment rental ($2,000 + $21.00q)		7,250
Insurance ($4,000)		4,000
Miscellaneous ($510 + $1.44q)		870
Total expense		56,770
Net operating income	$	48,230

During May, the companys actual activity was 240 diving-hours.

Answer is not complete.

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