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 $($$$430\mathrm{.}00$q$)$ $ $129,000$

Expenses:

Wages and salaries $($$$11,500+$ $$128\mathrm{.}00$q$)49,900$

Supplies $($$$4\mathrm{.}00$q$)1,200$

Equipment rental $($$$2,500+$ $$20\mathrm{.}00$q$)8,500$

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

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

Total expense $64,558$

Net operating income $ $64,442$

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.$)$