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) 300 Revenue ($440.00q) $ 132,000 Expenses: Wages and salaries ($11,100 + $122.00q) 47,700 Supplies ($5.00q) 1,500 Equipment rental ($2,400 + $25.00q) 9,900 Insurance ($4,100) 4,100 Miscellaneous ($530 + $1.48q) 974 Total expense 64,174 N