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. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Puget Sound Divers } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended May 31 } \\ \hline & \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Wages and salaries & \\ \hline Supplies & \\ \hline Equipment rental & \\ \hline Insurance & $ \\ \hline Miscellaneous & 0 \\ \hline Total expenses & \\ \hline Net operating income & \\ \hline \end{tabular}