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 $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; (}$q$)200$

Revenue $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; (}$$$410\mathrm{.}00$q$)$ $ $82,000$

Expenses:

Wages and salaries                                 $($$$11,800+$ $$126\mathrm{.}00$q$)37,000$

Supplies                                                    $($$$5\mathrm{.}00$q$)1,000$

Equipment rental                                    $($$$2,400+$ $$21\mathrm{.}00$q$)6,600$

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

Miscellaneous $\mathrm{ \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; \; (}$$$520+$ $$1\mathrm{.}50$q$)820$

Total expenses                                          $49,320$

Net operating income                             $ $32,680$

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

Required:

Prepare a flexible budget for May.