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) 400 Revenue ($450.00q) $ 180,000 Expenses: Wages and salaries ($11,700 + $126.00q) 62,100 Supplies ($5.00q) 2,000 Equipment rental ($2,200 + $25.00q) 12,200 Insurance ($4,000) 4,000 Miscellaneous ($520 + $1.42q) 1,088 Total expense 81