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Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The...

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Accounting

Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's planning budget for May appears below:
\table[[\table[[Puget Sound Divers],[Planning Budget],[For the Month Ended May 31]]],[Budgeted diving-hours (q),400],[Revenue ($470.00q),188,000],[Expenses:,62,600],[Wages and salaries ($11,400+$128.00q),2,000],[Supplies ($5.00q),11,900],[Equipment rental ($2,300+$24.00q),4,200],[Insurance ($4,200),1,088],[Miscellaneous ($520+$1.42q),81,788],[Total expenses,],[Net operating income,$106,212
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