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 $($$$390\mathrm{.}00$q$)$ $ $156,000$

Expenses:

Wages and salaries $($$$11,400+$ $$130\mathrm{.}00$q$)63,400$

Supplies $($$$4\mathrm{.}00$q$)1,600$

Equipment rental $($$$2,500+$ $$21\mathrm{.}00$q$)10,900$

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

Miscellaneous $($$$510+$ $$1\mathrm{.}46$q$)1,094$

Total expenses $80,894$

Net operating income $ $75,106$

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.$\backslash$table$[[$Puget Sound Divers$],[$Flexible Budget$],[,],[$Revenue$,],[$Expenses:$,],[$Wages and salaries,$],[$Supplies$,],[$Equipment rental,$],[$Insurance$,],[$Miscellaneous$,],[$Total expenses,$],[$Net operating income,$