The company's planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May 31 Budgeted diving-hours (q) 400 Revenue ($440.00q) $ 176,900 Expenses : Wages and salaries ($11, 400 + $126.00q) 61, 800 Supplies ($6.00q) 2,400 Equipment rental ($2, 300 + $24.00q) 11, 900 Insurance ($3,900) 3,900 Miscellaneous ($510 + $1.48q) 1, 102 Total expense 31, 102 Net operating income $ 94, 898 During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (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 expense Net operating income