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)		300
Revenue ($380.00q)	$	114,000
Expenses:
Wages and salaries ($11,100 + $130.00q)		50,100
Supplies ($6.00q)		1,800
Equipment rental ($2,200 + $25.00q)		9,700
Insurance ($4,100)		4,100
Miscellaneous ($500 + $1.50q)		950
Total expense		66,650
Net operating income	$	47,350
required: During May, the companys activity was actually 290 diving-hours. Complete the following flexible budget for that level of activity.(around to nearest whole number.)

Revenue:

Expense:

Wages and salaries

supplise

equipment rental:

Insurance:

Miscellaneous:

Total expense:

Net operating income: