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 $31$

$\backslash$table$[[$Budgeted diving$-$hours $(q),400],[$Rewenue $($$$450\mathrm{.}00q),$$$180,000$