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 ($420.00q) $ 84,000 Expenses: Wages and salaries ($11,600 + $128.00q) 37,200 Supplies ($5.00q) 1,000 Equipment rental ($2,400 + $24.00q) 7,200 Insurance ($3,900) 3,900 Miscellaneous ($510 + $1.48q) 806 Total expense 50,106 Net operating income $ 33,894 During May, the companys actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)