Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below: Puget Sound DiversPlanning BudgetFor the Month Ended May $31$Budgeted diving$-$hours $($q$)300$Revenue $($$$450\mathrm{.}00$q$)$$ $135,000$Expenses: Wages and salaries $($$$11,300+$ $$126\mathrm{.}00$q$)49,100$Supplies $($$$6\mathrm{.}00$q$)1,800$Equipment rental $($$$2,100+$ $$23\mathrm{.}00$q$)9,000$Insurance $($$$4,100)4,100$Miscellaneous $($$$540+$ $$1\mathrm{.}44$q$)972$Total expense$64,972$Net operating income$ $70,028$ During May, the companys actual activity was $290$ diving$-$hours. Required:Prepare a flexible budget for May. $($Round your answers to the nearest whole dollar.$)$