$1$ Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's planning budget for May appears below:

$\backslash$table$[[\backslash$table$[[$Puget Sound Divers$],[$Planning Budget$],[$For the Month Ended May $31]]],[$Budgeted diving$-$hours $(q),400],[$Revenue $($$$440\mathrm{.}00q),176,000],[$Expenses:$,59,600],[$Wages and salaries $($$$11,600+$$$120\mathrm{.}00q),1,600],[$Supplies $($$$4\mathrm{.}00q),12,100],[$Equipment rental $($$$2,100+$$$25\mathrm{.}00q),3,800],[$Insurance $($$$3,800),1,134],[$Miscellaneous $($$$550+$$$1\mathrm{.}46q),78,234],[$Total expenses,$$97,766$