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 Tor the Month Ended May 31 Budgeted diving-hours (e) 200 $82,000 Revenue ($410.000) Expenses Wages and salaries (911.900 + $130.000) Supplies (54.000) Equipment rental ($2,300 - $20.00) Insurance (53.900) Miscellaneous (6530 - $1.449) Total expense Net operating income 37,900 800 6,300 3,900 818 49,716 $ 32,282 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)