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$)200$

Revenue $($$$420\mathrm{.}00$q$)$ $ $84,000$

Expenses:

Wages and salaries $($$$11,800+$ $$128\mathrm{.}00$q$)37,400$

Supplies $($$$4\mathrm{.}00$q$)800$

Equipment rental $($$$2,300+$ $$21\mathrm{.}00$q$)6,500$

Insurance $($$$4,200)4,200$

Miscellaneous $($$$510+$ $$1\mathrm{.}44$q$)798$

Total expenses $49,698$

Net operating income $ $34,302$

During May, the company$$s actual activity was $190$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.