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 (g) Revenue ($420.00g) Expenses: Wages and salaries ($11,200+ $120.00g) Supplies ($6.00g) Equipment rental ($2,400 + $23.00g) Insurance ($3,800) Miscellaneous ($510 +$1.46g) Total expense Net operating income 200 $ 84,000 35,200 1,200 7,000 3,800 802 48,002 $ 35,998 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)