Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)		350
Revenue ($410.00q)	$	143,500
Expenses:
Wages and salaries ($11,400 + $120.00q)		53,400
Supplies ($4.00q)		1,400
Equipment rental ($2,300 + $22.00q)		10,000
Insurance ($3,800)		3,800
Miscellaneous ($510 + $1.48q)		1,028
Total expense		69,628
Net operating income	$	73,872

During May, the companys actual activity was 340 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

Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.50
Electricity	$	1,000		$	0.09
Maintenance				$	0.20
Wages and salaries	$	4,500		$	0.20
Depreciation	$	8,200
Rent	$	2,100
Administrative expenses	$	1,800		$	0.02

For example, electricity costs are $1,000 per month plus $0.09 per car washed. The company expects to wash 8,500 cars in August and to collect an average of $6.50 per car washed. Required: Prepare the companys planning budget for August.

Lavage Rapide
Planning Budget
For the Month Ended August 31
Budgeted cars washed
Revenue
Expenses:
Cleaning supplies
Electricity
Maintenance
Wages and salaries
Depreciation
Rent
Administrative expenses
Total expense	0
Net operating income	$0