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$)200$

Revenue $($$$440\mathrm{.}00$q$)$ $ $88,000$

Expenses:

Wages and salaries $($$$11,000+$ $$126\mathrm{.}00$q$)36,200$

Supplies $($$$3\mathrm{.}00$q$)600$

Equipment rental $($$$2,200+$ $$24\mathrm{.}00$q$)7,000$

Insurance $($$$3,800)3,800$

Miscellaneous $($$$540+$ $$1\mathrm{.}46$q$)832$

Total expenses $48,432$

Net operating income $ $39,568$

During May, the company$$s actual activity was $190$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.