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) 350 Revenue ($390.00q) Expenses: Wages and salaries ($11,500 + $126.00g) Supplies ($4.00g) Equipment rental ($2,200 + $25.00g) Insurance ($4,000) Miscellaneous ($540 + $1.42q) Total expense Net operating income $ 136,500 55,600 1,400 10,950 4,000 1,037 72,987 $ 63,513 During May, the company's actual activity was 340 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)