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 $($$$460\mathrm{.}00$q$)$ $ $115,000$

Expenses:

Wages and salaries $($$$11,800+$ $$130\mathrm{.}00$q$)44,300$

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

Equipment rental $($$$2,100+$ $$21\mathrm{.}00$q$)7,350$

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

Miscellaneous $($$$550+$ $$1\mathrm{.}44$q$)910$

Total expense $57,560$

Net operating income $ $57,440$

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.$)$