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 ($470.009) Expenses: Wages and salaries ($11,300 + $130.009) Supplies ($6.009) Equipment rental ($2,400 + $21.00q) Insurance ($3,800) Miscellaneous ($530 + $1.44q) Total expense Net operating income 250 $ 117,500 43,800 1,500 7,650 3,800 890 57,640 $ 59,860 During May, the company's actual activity was 240 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