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 ($450.00g) Expenses: Wages and salaries ($11,600 +$128.00g) Supplies ($6.00g) Equipment rental ($2,300 + $22.00g) Insurance ($4,200) Miscellaneous ($540 +$1.48q) Total expense Net operating income $ 135,000 50,000 1,800 8,900 4,200 984 65,884 $ 69,116 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.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries: Supplies Equipment rental Insurance