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$)350$

Revenue $($$$460\mathrm{.}00$q$)$ $ $161,000$

Expenses:

Wages and salaries $($$$12,000+$ $$126\mathrm{.}00$q$)56,100$

Supplies $($$$4\mathrm{.}00$q$)1,400$

Equipment rental $($$$2,000+$ $$22\mathrm{.}00$q$)9,700$

Insurance $($$$3,900)3,900$

Miscellaneous $($$$550+$ $$1\mathrm{.}44$q$)1,054$

Total expense $72,154$

Net operating income $ $88,846$

During May, the company$$s actual activity was $340$ diving$-$hours.

Required: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:

During May, the company's actual activity was $340$ diving$-$hours.

Required:

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

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