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

Puget Sound Divers
Planning Budget
For the Month Ended May 31
Budgeted diving-hours (q)	100
Revenue ($365.00q)	$ 36,500
Expenses:
Wages and salaries ($8,000 + $125.00q)	20,500
Supplies ($3.00q)	300
Equipment rental ($1,800 + $32.00q)	5,000
Insurance ($3,400)	3,400
Miscellaneous ($630 + $1.80q)	810
Total expenses	30,010
Net operating income	$ 6,490

During May, the companys actual activity was 105 diving-hours.

Required:

Prepare a flexible budget for May.