Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. 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 $($$$480\mathrm{.}00$q$)$ $ $96,000$

Expenses:

Wages and salaries $($$$11,300+$ $$126\mathrm{.}00$q$)36,500$

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

Equipment rental $($$$2,100+$ $$22\mathrm{.}00$q$)6,500$

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

Miscellaneous $($$$530+$ $$1\mathrm{.}42$q$)814$

Total expense $48,514$

Net operating income $ $47,486$

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

Required:

Prepare a flexible budget for May. $($Round your answers to the nearest whole dollar.$)$