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$)250$

Revenue $($$$440\mathrm{.}00$q$)$ $ $110,000$

Expenses:

Wages and salaries $($$$11,300+$ $$120\mathrm{.}00$q$)41,300$

Supplies $($$$4\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,400+$ $$23\mathrm{.}00$q$)8,150$

Insurance $($$$4,100)4,100$

Miscellaneous $($$$520+$ $$1\mathrm{.}46$q$)885$

Total expense $55,435$

Net operating income $ $54,565$

During May, the company$$s actual activity was $240$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.