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$)350$

Revenue $($$$470\mathrm{.}00$q$)$ $ $164,500$

Expenses:

Wages and salaries $($$$11,200+$ $$126\mathrm{.}00$q$)55,300$

Supplies $($$$3\mathrm{.}00$q$)1,050$

Equipment rental $($$$2,300+$ $$25\mathrm{.}00$q$)11,050$

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

Miscellaneous $($$$550+$ $$1\mathrm{.}50$q$)1,075$

Total expenses $72,375$

Net operating income $ $92,125$

During May, the company$$s actual activity was $340$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.