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 ($390.00q)	$	97,500
Expenses:
Wages and salaries ($11,400 + $128.00q)		43,400
Supplies ($6.00q)		1,500
Equipment rental ($2,400 + $25.00q)		8,650
Insurance ($3,900)		3,900
Miscellaneous ($530 + $1.46q)		895
Total expense		58,345
Net operating income	$	39,155

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

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