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$)250$

Revenue $($$$470\mathrm{.}00$q$)$ $ $117,500$

Expenses:

Wages and salaries $($$$11,600+$ $$126\mathrm{.}00$q$)43,100$

Supplies $($$$5\mathrm{.}00$q$)1,250$

Equipment rental $($$$2,100+$ $$25\mathrm{.}00$q$)8,350$

Insurance $($$$4,000)4,000$

Miscellaneous $($$$530+$ $$1\mathrm{.}42$q$)885$

Total expense $57,585$

Net operating income $ $59,915$

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

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.