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 $($$$460\mathrm{.}00$q$)$ $ $161,000$

Expenses:

Wages and salaries $($$$11,900+$ $$124\mathrm{.}00$q$)55,300$

Supplies $($$$4\mathrm{.}00$q$)1,400$

Equipment rental $($$$2,300+$ $$21\mathrm{.}00$q$)9,650$

Insurance $($$$3,800)3,800$

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

Total expense $71,181$

Net operating income $ $89,819$

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.$)$