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) 380 Revenue ($420.889) $126,000 Expenses: Wages and salaries ($11,308 + $138.889) 58,380 Supplies ($3.089) Equipment rental ($2,200 - $20.000) 8,200 Insurance ($3,800) 3,880 Miscellaneous ($520 + $1.429) Total expense 64,146 Net operating income $ 61,854 900 946 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 $ 0