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 $(q)$ Revenue $($$$460\mathrm{.}00q)$

Revenue $($$$460\mathrm{.}00q),$$$92,000$ Expenses:

Wages and salaries $($$$11,100+$$$122\mathrm{.}00q),35,500$

Supplies $($$$5\mathrm{.}00q),35,500$

Equipment rental $($$$2,500+$$$22\mathrm{.}00q),6,900$

Insurance $($$$3,900),3,900$

Miscellaneous $($$$520+$$$1\mathrm{.}46q)$

Total expenses

Net operating income

During May, the company's actual activity was $190$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.

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