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 $240$ diving$-$hours.

Required:

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

$\backslash$table$[[$Puget Sound Divers$],[$Flexible Budget$],[$For the Month Ended May $31],[]]$