Exercise $9-1($Algo$)$ Prepare a Flexible Budget $[$LO$9-1]$

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 $240$ diving$-$hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.

Answer is complete but not entirely correct.