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Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's planning budget for May appears below: During May, the

Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients.
The company's planning budget for May appears below:
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.
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