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 $($$$440\mathrm{.}00$q$)$ $ $88,000$

Expenses:

Wages and salaries $($$$11,100+$ $$124\mathrm{.}00$q$)35,900$

Supplies $($$$4\mathrm{.}00$q$)800$

Equipment rental $($$$2,200+$ $$23\mathrm{.}00$q$)6,800$

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

Miscellaneous $($$$550+$ $$1\mathrm{.}46$q$)842$

Total expense $48,242$

Net operating income $ $39,758$

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.$)$