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) 200 $ 92,000 Revenue ($460.00q) Expenses: Wages and salaries ($11,900 + $124.00g) Supplies ($4.00g) Equipment rental ($2,200 + $21.00q) Insurance ($4,000) Miscellaneous ($540 + $1.46q) Total expense Net operating income 36,700 800 6,400 4,000 832 48,732 $ 43,268 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.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0