Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company$$s planning budget for May appears below: Puget Sound Divers Planning Budget For the Month Ended May $31$ Budgeted diving$-$hours $($q$)300$ Revenue $($$$450\mathrm{.}00$q$)$ $ $135,000$ Expenses: Wages and salaries $($$$11,500+$ $$128\mathrm{.}00$q$)49,900$ Supplies $($$$4\mathrm{.}00$q$)1,200$ Equipment rental $($$$2,100+$ $$23\mathrm{.}00$q$)9,000$ Insurance $($$$3,900)3,900$ Miscellaneous $($$$500+$ $$1\mathrm{.}48$q$)944$ Total expenses $64,944$ Net operating income $ $70,056$ 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.