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$)200$

Revenue $($$$410\mathrm{.}00$q$)$ $ $82,000$

Expenses:

Wages and salaries $($$$11,300+$ $$128\mathrm{.}00$q$)36,900$

Supplies $($$$5\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,100+$ $$25\mathrm{.}00$q$)7,100$

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

Miscellaneous $($$$520+$ $$1\mathrm{.}46$q$)812$

Total expense $49,812$

Net operating income $ $32,188$

During May, the company$$s actual activity was $190$ diving$-$hours.

Required:

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