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 For the Month Ended May 31 Budgeted diving-hours (q) 200 Revenue ($430.00) $ 86,000 Expenses: Wages and salaries ($11,700 + $124.009) 36,500 Supplies ($5.009) 1,000 Equipment rental ($2,200 + $22.00) 6,600 Insurance ($4,000) 4,000 Miscellaneous ($540 + $1.429) 824 Total expense 48,924 Net operating income $ 37,076 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.)