Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company$$s planning budget for May appears below:

Puget Sound Divers

Planning Budget

For the Month Ended May $31$

Budgeted diving$-$hours $($q$)300$

Revenue $($$$440\mathrm{.}00$q$)$ $ $132,000$

Expenses:

Wages and salaries $($$$11,400+$ $$124\mathrm{.}00$q$)48,600$

Supplies $($$$5\mathrm{.}00$q$)1,500$

Equipment rental $($$$2,300+$ $$23\mathrm{.}00$q$)9,200$

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

Miscellaneous $($$$530+$ $$1\mathrm{.}50$q$)980$

Total expenses $64,280$

Net operating income $ $67,720$

During May, the company$$s actual activity was $290$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.