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:

$\backslash$table$[[\backslash$table$[[$Puget Sound Divers$],[$Planning Budget$],[$For the Month Ended May $31]],,],[$Budgeted diving$-$hours $(q),,250],[$Revenue $($$$470\mathrm{.}00q),$$$,117,500],[$Expenses:$,,],[$Wages and salaries $($$$11,800+$$$120\mathrm{.}00g),,41,800],[$Supplies $($$$5\mathrm{.}00q),,1,250],[$Equipment rental $($$$2,300+$$$26\mathrm{.}00q),,8,800],[$Insurance $($$$4,100),,4,100],[$Miscellaneous $($$$540+$$$1\mathrm{.}46q),,905],[$Total expense,,$56,855],[$Net operating income,$$,60,645]]$

During May, the company's actual activity was $240$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.

$\backslash$table$[[$Puget Sound Divers$],[$Flexible Budget$],[,],[$Revenue the Month Ended May $31,],[$Expenses:$,],[$Wages and salaries,$],[$Supplies$,],[$Equipment rental,$],[$Insurance$,],[$Miscellaneous$,]]$