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 $($$$390\mathrm{.}00$q$)$ $ $97,500$

Expenses:

Wages and salaries $($$$11,800+$ $$126\mathrm{.}00$q$)43,300$

Supplies $($$$6\mathrm{.}00$q$)1,500$

Equipment rental $($$$2,300+$ $$25\mathrm{.}00$q$)8,550$

Insurance $($$$4,100)4,100$

Miscellaneous $($$$510+$ $$1\mathrm{.}46$q$)875$

Total expenses $58,325$

Net operating income $ $39,175$

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

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.