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$)400$

Revenue $($$$440\mathrm{.}00$q$)$ $ $176,000$

Expenses:

Wages and salaries $($$$11,100+$ $$126\mathrm{.}00$q$)61,500$

Supplies $($$$6\mathrm{.}00$q$)2,400$

Equipment rental $($$$2,400+$ $$22\mathrm{.}00$q$)11,200$

Insurance $($$$4,000)4,000$

Miscellaneous $($$$530+$ $$1\mathrm{.}44$q$)1,106$

Total expenses $80,206$

Net operating income $ $95,794$

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.