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: 350 $133,000 Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (9) Revenue ($380.000) Expenses: Wages and salaries ($11,100+ $128.00g) Supplies ($4.009) Equipment rental ($2,200 + $23.00) Insurance ($4,000) Miscellaneous ($550 + $1.449) Total expense Net operating income 55,900 1,400 10,250 4,000 1,054 72,604 $ 60,396 Required: During May, the company's activity was actually 340 diving-hours. Complete the following flexible budget for that level of activity (Round your final answer to nearest dollar amount.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income Wyckam Manufacturing Inc. has provided the following information concerning its manufacturing costs: Fixed Cost per Month Cost per Machine-Hour $ 5.60 $ 42,600 Direct materials Direct labor Supplies Utilities Depreciation Insurance $ 0.20 $ 0.10 $ 1,800 $ 15,100 $ 11,400 For example, utilities should be $1,800 per month plus $0.10 per machine-hour. The company expects to work 4,400 machine-hours in June. Note that the company's direct labor is a fixed cost. Required: Complete the company's planning budget for manufacturing costs for June. Wyckam Manufacturing Inc. Planning Budget for Manufacturing Costs For the Month Ended June 30 Direct materials Direct labor Supplies Utilities Depreciation I Insurance Total manufacturing cost $