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 $(q),400],[$Revenue $($$$440\mathrm{.}00q),$$$176,000$