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 $($$$400\mathrm{.}00$q$)$ $ $140,000$

Expenses:

Wages and salaries $($$$11,300+$ $$126\mathrm{.}00$q$)55,400$

Supplies $($$$3\mathrm{.}00$q$)1,050$

Equipment rental $($$$2,300+$ $$23\mathrm{.}00$q$)10,350$

Insurance $($$$4,000)4,000$

Miscellaneous $($$$530+$ $$1\mathrm{.}42$q$)1,027$

Total expense $71,827$

Net operating income $ $68,173$

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 number.$)$