Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)		200
Revenue ($450.00q)	$	90,000
Expenses:
Wages and salaries ($11,000 + $126.00q)		36,200
Supplies ($3.00q)		600
Equipment rental ($2,000 + $23.00q)		6,600
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.48q)		816
Total expense		48,316
Net operating income	$	41,684

During May, the companys actual activity was 190 diving-hours.

Required:

Prepare a flexible budget for May