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 (9) 200 Revenue ($460.009) Expenses: Wages and salaries ($11,300 + $128.009) Supplies ($4.009) Equipment rental ($2,400 + $25.009) Insurance ($3,900) Miscellaneous ($510 +$1.469) Total expense Net operating income $ 92,000 36,900 800 7,400 3,900 802 49,802 $ 42,198 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. Note: 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