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 $ 90,000 Revenue ($450.000) Expenses : Wages and salaries ($11,400 + $122.00) Supplies ($3.00g) Equipment rental ($2,300 + $ 21.009) Insurance ($4,000) Miscellaneous ($510 + $1.449) Total expense Net operating income 35,800 600 6,500 4,000 798 47,698 $ 42,302 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