Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (q) Revenue ($440.00q) Expenses: Wages and salaries ($11,100 + $124.00q) Supplies ($3.00q) Equipment rental ($2,400 + $23.00q) Insurance ($4,100) Miscellaneous ($520 + $1.48q) Total expenses Net operating income 200 $ 88,000 35,900 600 7,000 4,100 816 48,416 $ 39,584 During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. Note: 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 expenses Net operating income