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 ($410.00q) Expenses: Wages and salaries ($11,900 + $126.00q) Supplies ($4.00g) Equipment rental ($2,300 + $21.00q) Insurance ($4,000) Miscellaneous ($520 + $1.449) Total expense Net operating income $ 200 82,000 37,100 800 6,500 4,000 808 49,208 $32,792 Required: During May, the company's activity was actually 190 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income $ 0 10