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$)300$

Revenue $($$$400\mathrm{.}00$q$)$ $ $120,000$

Expenses:

Wages and salaries $($$$11,800+$ $$130\mathrm{.}00$q$)50,800$

Supplies $($$$3\mathrm{.}00$q$)900$

Equipment rental $($$$2,100+$ $$22\mathrm{.}00$q$)8,700$

Insurance $($$$3,800)3,800$

Miscellaneous $($$$520+$ $$1\mathrm{.}46$q$)958$

Total expense $65,158$

Net operating income $ $54,842$

During May, the company$$s actual activity was $290$ diving$-$hours.

Required:

Prepare a flexible budget for May. $($Round your answers to the nearest whole dollar.$)$