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 $($$$430\mathrm{.}00$q$)$ $ $107,500$

Expenses:

Wages and salaries $($$$11,500+$ $$128\mathrm{.}00$q$)43,500$

Supplies $($$$4\mathrm{.}00$q$)1,000$

Equipment rental $($$$2,400+$ $$22\mathrm{.}00$q$)7,900$

Insurance $($$$4,000)4,000$

Miscellaneous $($$$520+$ $$1\mathrm{.}44$q$)880$

Total expenses $57,280$

Net operating income $ $50,220$

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.