Exercise $9-1($Algo$)$ Prepare a Flexible Budget $[$LO$9-1]$

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:

During May, the company's actual activity was $240$ diving$-$hours.

Required:

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