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

$\backslash$table$[[\backslash$table$[[$Puget Sound Divers$],[$Planning Budget$],[$For the Month Ended May $31]]],[$Budgeted diving$-$hours $(q),400],[$Revenue $($$$470\mathrm{.}00q),188,000],[$Expenses:$,62,600],[$Wages and salaries $($$$11,400+$$$128\mathrm{.}00q),2,000],[$Supplies $($$$5\mathrm{.}00q),11,900],[$Equipment rental $($$$2,300+$$$24\mathrm{.}00q),4,200],[$Insurance $($$$4,200),1,088],[$Miscellaneous $($$$520+$$$1\mathrm{.}42q),81,788],[$Total expenses,$],[$Net operating income,$$106,212$