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 (9) Revenue ($410.009) Expenses: Wages and salaries ($11,000 + $126.009) Supplies ($3.009) Equipment rental ($2,100 + $23.009) Insurance ($3,900) Miscellaneous ($540 + $1.469) Total expense Net operating income 200 $ 82,000 36,200 600 6,700 3,900 832 48,232 $ 33,768 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 dollar.) 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