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 $($$$390\mathrm{.}00$q$)$ $ $78,000$

Expenses:

Wages and salaries $($$$11,500+$ $$122\mathrm{.}00$q$)35,900$

Supplies $($$$3\mathrm{.}00$q$)600$

Equipment rental $($$$2,000+$ $$24\mathrm{.}00$q$)6,800$

Insurance $($$$3,900)3,900$

Miscellaneous $($$$520+$ $$1\mathrm{.}44$q$)808$

Total expense $48,008$

Net operating income $ $29,992$

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 number.$)$