Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. The company's planning budget for May appears below:

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,$],[,$For the Month Ended May $31],[$Revenue$,],[$Expenses$,],[$Wages and salaries,$],[$Supplies$,],[$Equipment rental,$],[$Insurance$,],[$Miscellaneous$,]]$