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$)$

Revenue $($$$440\mathrm{.}00q)$

Expenses:

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

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

Equipment rental $($$$2,200+$$$21\mathrm{.}00q)$

Insurance $($$$3,900)$

Miscellaneous $($$$540+$$$1\mathrm{.}48q)$

Total expenses

Net operating income

During May, the company's actual activity was $290$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.