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 $($$$470\mathrm{.}00$q$)$ $ $117,500$

Expenses:

Wages and salaries $($$$11,000+$ $$126\mathrm{.}00$q$)42,500$

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

Equipment rental $($$$2,400+$ $$26\mathrm{.}00$q$)8,900$

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

Miscellaneous $($$$500+$ $$1\mathrm{.}48$q$)870$

Total expenses $57,370$

Net operating income $ $60,130$

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

Required:

Prepare a flexible budget for May.