Puget Sound Divers Planning Budget

For the Month Ended May $31$

Budgeted diving$-$hours $($q$)$

Revenue $($$$390\mathrm{.}00q)$

Expenses:

Wages and salaries $($$$11,700+$$$130\mathrm{.}00q)$ Supplies $($$$4\mathrm{.}00q)$

Equipment rental $($$$2,200+$$$21\mathrm{.}00q)$

Insurance $($$$4,200)$

Miscellaneous $($$$540+$$$1\mathrm{.}46q)$

Total expenses

Net operating income

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

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.

Answer is complete but not entirely correct.