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 $($$$380\mathrm{.}00$q$)$ $ $95,000$

Expenses:

Wages and salaries $($$$11,500+$ $$128\mathrm{.}00$q$)43,500$

Supplies $($$$4\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,200+$ $$21\mathrm{.}00$q$)7,450$

Insurance $($$$3,900)3,900$

Miscellaneous $($$$540+$ $$1\mathrm{.}46$q$)905$

Total expense $56,755$

Net operating income $ $38,245$

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

Required:

Prepare a flexible budget for May. $($Round your answers to the nearest whole dollar.$)$