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) 300 Revenue ($400.000) Expenses: Wages and salaries ($11,600 +$120.00q) Supplies ($4.00q) Equipment rental ($2,200 +$24.00q) Insurance ($3,800) Miscellaneous ($540 + $1.46q) Total expense Net operating income $ 120,000 47,63 1,200 9,400 3,800 978 62,978 $ 57,022 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