Puget sound divers is a company that provides diving services such as underwater ship repairs to clients in the puget sound area. 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 ($430.00q) $ 172,000 expenses: wages and salaries ($11,300 + $130.00q) 63,300 supplies ($5.00q) 2,000 equipment rental ($2,200 + $22.00q) 11,000 insurance ($4,200) 4,200 miscellaneous ($510 + $1.48q) 1,102 total expense 81,602 net operating income $ 90,398

Jake and janelle loved to prepare gourmet meals for friends and family. they started a business of preparing theme-type dinners for friends who were having parties. to generate even more interest in the business, janelle created on her website. she posted pictures of events, and close-ups of the food they served. she encouraged patrons and others to post reviews, comments, and favorite recipes, and to share their own party ideas. her promotion became a dialogue between buyers of her service and the business. interactive promotion infomercials product placement broadcast