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$)400$

Revenue $($$$460\mathrm{.}00$q$)$ $ $184,000$

Expenses:

Wages and salaries $($$$11,800+$ $$122\mathrm{.}00$q$)60,600$

Supplies $($$$4\mathrm{.}00$q$)1,600$

Equipment rental $($$$2,400+$ $$21\mathrm{.}00$q$)10,800$

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

Miscellaneous $($$$520+$ $$1\mathrm{.}48$q$)1,112$

Total expense $78,212$

Net operating income $ $105,788$

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.$)$