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 ($410.009) Expenses: Wages and salaries ($11,600 + $128.00q) Supplies ($3.009) Equipment rental ($2,400 + $22.00q) Insurance ($4,000) Miscellaneous ($510 + $1.46q) Total expense Net operating income 350 $ 143,500 56,400 1,050 10,100 4,000 1,021 72,571 $ 70,929 During May, the company's actual activity was 340 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 Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0