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) 300 Revenue ($390.00q) Expenses: Wages and salaries ($12,000 $128.00g) Supplies ($4.00g) Equipment rental ($2,300 $22.00g) Insurance ($4,100) Miscellaneous ($540 + $1.44q) $117,000 50,400 1,200 8,900 4. 972 65,572 Total expense $ 51,428 Net operating income During May, the company's actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.) 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