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 ($410.009) Expenses: Wages and salaries ($11,800 + $124.009) Supplies ($4.009) Equipment rental ($2,300+ $21.009) Insurance ($4,100) Miscellaneous ($540 + $1.44q) Total expense Net operating income 400 $ 164,000 61,400 1,600 10,700 4,100 1,116 78,916 $ 85,084