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

$\backslash$table$[[\backslash$table$[[$Puget Sound Divers$],[$Planning Budget$],[$For the Month Ended May $31]],],[$Budgeted diving$-$hours $(q),300],[$Revenue $($$$440\mathrm{.}00q),$$$132,000$