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 (q) 300 $132,000 Revenue ($440.00q) Expenses: Wages and salaries ($11,500 + $122.00q) Supplies ($6.00q) Equipment rental ($2,400+ $24.00g) Insurance ($4,100) Miscellaneous ($500 + $1.42q) 48,100 1,800 9,600 4,100 926 64,526 $ 67,474 Total expense Net operating income During May, the company's actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurancee Miscellaneous Total expense Net operating income 0 0