ControlPuget 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$)300$

Revenue $($$$390\mathrm{.}00$q$)$ $ $117,000$

Expenses:

Wages and salaries $($$$11,900+$ $$130\mathrm{.}00$q$)50,900$

Supplies $($$$4\mathrm{.}00$q$)1,200$

Equipment rental $($$$2,400+$ $$21\mathrm{.}00$q$)8,700$

Insurance $($$$4,200)4,200$

Miscellaneous $($$$530+$ $$1\mathrm{.}44$q$)962$

Total expense $65,962$

Net operating income $ $51,038$

During May, the company$$s actual activity was $290$ diving$-$hours.

Required:

Prepare a flexible budget for May. $($Round your answers to the nearest whole dollar.$)$