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 $31$

Budgeted diving$-$hours $($q$)400$

Revenue $($$$470\mathrm{.}00$q$)$ $ $188,000$

Expenses:

Wages and salaries $($$$11,600+$ $$128\mathrm{.}00$q$)62,800$

Supplies $($$$5\mathrm{.}00$q$)2,000$

Equipment rental $($$$2,300+$ $$21\mathrm{.}00$q$)10,700$

Insurance $($$$4,100)4,100$

Miscellaneous $($$$530+$ $$1\mathrm{.}48$q$)1,122$

Total expense $80,722$

Net operating income $ $107,278$

During May, the company$$s actual activity was $390$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.