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) 400 Revenue ($400.009) $160,000 Expenses: Wages and salaries ($11,700 + $128.009) 62,900 Supplies ($5.00q) 2,000 Equipment rental ($2,100 + $21.009) 10,500 Insurance ($4,200) Miscellaneous ($540+ $1.48q) Total expense Net operating income 4,200 1,132 80,732 $ 79,268 During May, the company's actual activity was 390 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