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) 250 Revenue ($470.00g) Expenses: Wages and salaries ($11,900 + $130.00q) Supplies ($6.00g) Equipment rental ($2,300 + $23.00g) Insurance ($4,000) Miscellaneous ($530 + $1.42q) Total expense Net operating income $ 117,500 44,400 1,500 8,050 4,000 885 58,835 $ 58,665 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 Net operating income