For the Month Ended May $31$

Budgeted diving$-$hours $(q)$

Revenue $($$$480\mathrm{.}06$q$)$

Expenses:

Wages and salaries $($$$11,79+$$$124.0q)$

Supplies $($ $$6\mathrm{.}09q$

Equipment rental $($$$2,40+$$$26\mathrm{.}86q)$

Insurance $($$$4,100)$

Miscellaneous $($$$50+$$$1\mathrm{.}44q)$

Total expense

Net operating income

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

Requlred:

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