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 (9) Revenue ($450.009) Expenses: Wages and salaries ($11,700 + $126.009) Supplies ($3.009) Equipment rental ($2,100 + $21.009) Insurance ($4,000) Miscellaneous ($500 +$1.44q) Total expenses Net operating income 200 $ 90,000 36,900 600 6,300 4,000 788 48,588 $ 41,412 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