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 ($390.00q) Expenses: Wages and salaries ($11,800 + $128.00q) Supplies ($5.00q) Equipment rental ($2,200 + $25.00q) Insurance ($4,100) Miscellaneous ($530 + $1.44q) Total expense Net operating income 300 $ 117,000 50,200 1,500 9,700 4,100 962 66,462 $ 50,538 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 number.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies ($5.00q) Equipment rental ($2,200 + $25.009) Insurance ($4,100) Miscellaneous ($530 +$1.44q) Total expense Net operating income 1,500 9,700 4,100 962 66,462 $ 50,538 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 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