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 (g) 200 $ 76,000 36,300 Revenue ($380.00g) Expenses: Wages and salaries ($11,100 + $126.00g) Supplies ($5.00g) Equipment rental ($2,100 + $22.00g) Insurance ($4,200) Miscellaneous ($510 + $1.42g) Total expense Net operating income 1,000 6,500 4,200 794 48,794 $ 27,206 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 Actual diving-hours Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0