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)

200

Revenue ($410.00q)

$

82,000

Expenses:

Wages and salaries ($11,800 + $124.00q)

36,600

Supplies ($6.00q)

1,200

Equipment rental ($2,400 + $23.00q)

7,000

Insurance ($3,800)

3,800

Miscellaneous ($520 + $1.46q)

812

Total expense

49,412

Net operating income

$

32,588

Required:

During May, the companys activity was actually 190 diving-hours. Complete the following flexible budget for that level of activity. (Round your final answer to nearest dollar amount.)

Pudget Sound Drivers
Flexible Budget
For the month ended May 31
Revenue	??????
Expenses	????
Wages and Salaries	?????
Supplies	?????
Equipment Rental	????
Insurance	?????
Miscellaneous	?????
Total Expense	?????
Net operating income	??????