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 $($$$380\mathrm{.}00$q$)$ $ $95,000$

Expenses:

Wages and salaries $($$$11,400+$ $$122\mathrm{.}00$q$)41,900$

Supplies $($$$5\mathrm{.}00$q$)1,250$

Equipment rental $($$$2,300+$ $$23\mathrm{.}00$q$)8,050$

Insurance $($$$4,200)4,200$

Miscellaneous $($$$510+$ $$1\mathrm{.}42$q$)865$

Total expense $56,265$

Net operating income $ $38,735$

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.$)$