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$)300$

Revenue $($$$480\mathrm{.}00$q$)$ $ $144,000$

Expenses:

Wages and salaries $($$$11,200+$ $$128\mathrm{.}00$q$)49,600$

Supplies $($$$5\mathrm{.}00$q$)1,500$

Equipment rental $($$$2,200+$ $$23\mathrm{.}00$q$)9,100$

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

Miscellaneous $($$$530+$ $$1\mathrm{.}44$q$)962$

Total expense $65,162$

Net operating income $ $78,838$

During May, the company$$s actual activity was $290$ diving$-$hours.

Required:

Prepare a flexible budget for May.