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$)350$

Revenue $($$$470\mathrm{.}00$q$)$ $ $164,500$

Expenses:

Wages and salaries $($$$11,900+$ $$126\mathrm{.}00$q$)56,000$

Supplies $($$$5\mathrm{.}00$q$)1,750$

Equipment rental $($$$2,100+$ $$21\mathrm{.}00$q$)9,450$

Insurance $($$$4,100)4,100$

Miscellaneous $($$$520+$ $$1\mathrm{.}46$q$)1,031$

Total expense $72,331$

Net operating income $ $92,169$

During May, the company$$s actual activity was $340$ diving$-$hours.

Required:

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