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)		200
Revenue ($400.00q)	$	80,000
Expenses:
Wages and salaries ($11,600 + $124.00q)		36,400
Supplies ($6.00q)		1,200
Equipment rental ($2,300 + $24.00q)		7,100
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.48q)		816
Total expense		49,416
Net operating income	$	30,584

During May, the companys actual activity was 190 diving-hours.

Required:

Prepare a flexible budget for May.