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$)250$

Revenue $($$$400\mathrm{.}00$q$)$ $ $100,000$

Expenses:

Wages and salaries $($$$11,400+$ $$124\mathrm{.}00$q$)42,400$

Supplies $($$$4\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,300+$ $$22\mathrm{.}00$q$)7,800$

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

Miscellaneous $($$$520+$ $$1\mathrm{.}42$q$)875$

Total expenses $56,075$

Net operating income $ $43,925$

During May, the company$$s actual activity was $240$ diving$-$hours.

Required:

Prepare a flexible budget for May.