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$)400$

Revenue $($$$470\mathrm{.}00$q$)$ $ $188,000$

Expenses:

Wages and salaries $($$$11,300+$ $$122\mathrm{.}00$q$)60,100$

Supplies $($$$3\mathrm{.}00$q$)1,200$

Equipment rental $($$$2,500+$ $$23\mathrm{.}00$q$)11,700$

Insurance $($$$4,200)4,200$

Miscellaneous $($$$510+$ $$1\mathrm{.}50$q$)1,110$

Total expenses $78,310$

Net operating income $ $109,690$

During May, the company$$s actual activity was $390$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's

planning budget for May appears below:

During May, the company's actual activity was $390$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.