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) Revenue ($430.009) Expenses: Wages and salaries ($11,400 + $120.00q) Supplies ($6.00q) Equipment rental ($2,300 + $24.009) Insurance ($3,900) Miscellaneous ($540 +$1.48q) Total expense Net operating income 250 $ 107,500 41,400 1,500 8,300 3,900 910 56,010 $ 51,490 During May, the company's actual activity was 240 diving-hours. Required: Prepare a flexible budget for May. Note: Round your answers to the nearest whole number. 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 0 $ 0