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$)$

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

Expenses:

Wages and salaries $($$$11,400+$$$122\mathrm{.}00q)$

Supplies $($$$6\mathrm{.}00q)$

Equipment rental $($$$2,400+$$$20\mathrm{.}00q)$

Insurance $($$$4,100)$

Miscellaneous $($$$530+$$$1\mathrm{.}44q)$

Total expense

Net operating income

During May, the company's actual activity was $390$ diving$-$hours.

Required:

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

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