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)		350
Revenue ($410.00q)	$	143,500
Expenses:
Wages and salaries ($11,800 + $128.00q)		56,600
Supplies ($4.00q)		1,400
Equipment rental ($2,300 + $24.00q)		10,700
Insurance ($4,200)		4,200
Miscellaneous ($520 + $1.46q)		1,031
Total expense		73,931
Net operating income	$	69,569

During May, the companys actual activity was 340 diving-hours.

Prepare a flexible budget for May.