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 ($420.00q) Expenses: Wages and salaries ($11,100 +$126.00q) Supplies ($3.00g) Equipment rental ($2,500 +$21.00q) Insurance ($3,800) Miscellaneous ($530 +$1.46q) Total expense Net operating income 300 $ 126,000 48,900 900 8,800 3,800 968 63,368 $ 62,632 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.) Revenue Puget Sound Divers Flexible Budget For the Month Ended May 31 Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income