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) Revenue ($400.000) Expenses: Wages and salaries ($11,400 $128.000) Supplies ($5.00q) Equipment rental ($2,200 $21.00) Insurance ($3,900) Miscellaneous ($530 +$1.48q). Total expense Net operating income 250 $ 100,000 43,400 1,250 7,450 3,900 900 56,900 $ 43,100 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.)