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)	200
Revenue ($420.00q)	$ 84,000
Expenses:
Wages and salaries ($11,700 + $122.00q)	36,100
Supplies ($5.00q)	1,000
Equipment rental ($2,400 + $25.00q)	7,400
Insurance ($3,800)	3,800
Miscellaneous ($510 + $1.46q)	802
Total expense	49,102
Net operating income	$ 34,898

During May, the companys actual activity was 190 diving-hours.