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 (4) 300 Revenue ($450.000) $135,000 Expenses: Wages and salaries ($11,800 + $124.08) 49,000 Supplies ($4.000) 1,200 Equipment rental ($2,400 + $21.989) 8,700 Insurance ($3,800) 3,800 Miscellaneous ($510 - $1.449) Total expense 63, 642 Net operating income $ 71,358 + 942 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 dollar.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue