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 $($$$380\mathrm{.}00$q$)$ $ $114,000$

Expenses:

Wages and salaries $($$$11,200+$ $$130\mathrm{.}00$q$)50,200$

Supplies $($$$3\mathrm{.}00$q$)900$

Equipment rental $($$$2,100+$ $$22\mathrm{.}00$q$)8,700$

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

Miscellaneous $($$$550+$ $$1\mathrm{.}50$q$)1,000$

Total expenses $64,800$

Net operating income $ $49,200$

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

Required:

Prepare a flexible budget for May.