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 $(q)$

Revenue $($$$460\mathrm{.}00q)$

Expenses:

Wages and salaries $($$$11,900+$$$122\mathrm{.}00q)$

Supplies $($ $$4\mathrm{.}00q)$

Equipment rental $($$$2,400+$$$21\mathrm{.}00q)$

Insurance $($$$4,200)$

Miscellaneous $($$$510+$$$1\mathrm{.}44q)$

Total expenses

Net operating income

During May, the company's actual activity was $390$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.