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 ($420.00q) Expenses: Wages and salaries ($11,200 +$128.009) Supplies ($4.009) Equipment rental ($2,400 + $26.00) Insurance ($4,200) Miscellaneous ($540 +$1.44q) Total expense Net operating income $ 126,000 49,600 1,200 10,200 4,200 972 66,172 $ 59,828 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.)