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) $136, 500 Expenses : Wages and salaries ($11, 700 + $122.00q) 54,400 Supplies ($5.00q) 1, 750 Equipment rental ($2,000 + $21.00q) 9,350 Insurance ($4,090) 4,900 Miscellaneous ($540 + $1. 48q) 1, 058 Total expense 70,558 Net operating income $ 65,942 During May, the company's actual activity was 340 diving-hours.Required: Prepare a exible budget for May. [Round your answers to the nearest whole number.) Wages and salaries _ Equipment rental _ _ Net operating income