Paleo Bay Divers is a company that provides diving services such as underwater ship repairs to clients in the Paleo Bay area.

The company's planning budget for July appears below:

Paleo Bay Divers

Planning Budget

For the Month Ended July $31$

Budgeted diving$-$hours $($q$)200$

Revenue $(380\mathrm{.}00$q$)76,000$

Expenses:

Wages and salaries $(16,000+140\mathrm{.}00$q$)44,000$

Supplies $(2\mathrm{.}75$q$)550$

Equipment rental $(2,000+35\mathrm{.}00$q$)9,000$

Insurance $(6,500)6,500$

Miscellaneous $(1,100+1\mathrm{.}90$q$)1,480$

Total expenses $61,530$

Net operating income $14,470$

During July, the company's actual activity was $175$ diving$-$hours.

$-------------------------------------------$

Prepare a flexible budget.

According to the flexible budget, what are the company's total variable expenses for the month of July?