Lavage Rapide is a Canadian company that owns and operates a large automatic car wash facility near Montreal. The following table provides data concerning the companys costs:

	Fixed Cost per Month			Cost per Car Washed
Cleaning supplies				$	0.50
Electricity	$	1,400		$	0.07
Maintenance				$	0.15
Wages and salaries	$	4,400		$	0.20
Depreciation	$	8,200
Rent	$	1,900
Administrative expenses	$	1,600		$	0.01

For example, electricity costs are $1,400 per month plus $0.07 per car washed. The company actually washed 8,600 cars in August and collected an average of $5.90 per car washed.

Required:

Prepare the companys flexible budget for August.

Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The companys planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)		400
Revenue ($400.00q)	$	160,000
Expenses:
Wages and salaries ($12,000 + $120.00q)		60,000
Supplies ($6.00q)		2,400
Equipment rental ($2,300 + $24.00q)		11,900
Insurance ($3,800)		3,800
Miscellaneous ($540 + $1.42q)		1,108
Total expense		79,208
Net operating income	$	80,792

During May, the companys actual activity was 390 diving-hours.

Required:

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