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 $($$$450\mathrm{.}00$q$)$ $ $157,500$

Expenses:

Wages and salaries $($$$11,800+$ $$128\mathrm{.}00$q$)56,600$

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

Equipment rental $($$$2,500+$ $$24\mathrm{.}00$q$)10,900$

Insurance $($$$4,000)4,000$

Miscellaneous $($$$520+$ $$1\mathrm{.}48$q$)1,038$

Total expense $73,938$

Net operating income $ $83,562$

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 dollar.$)$