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 ($440.00q)	$ 176,000
Expenses:
Wages and salaries ($11,700 + $126.00q)	62,100
Supplies ($3.00q)	1,200
Equipment rental ($2,500 + $22.00q)	11,300
Insurance ($3,900)	3,900
Miscellaneous ($530 + $1.44q)	1,106
Total expense	79,606
Net operating income	$ 96,394

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.)

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Puget Sound Divers } \\ \hline \multicolumn{1}{|c|}{ Flexible Budget } \\ \hline Actual diving-hours & \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Wages and salaries & \\ \hline Supplies & \\ \hline Equipment rental & \\ \hline Insurance & \\ \hline Miscellaneous & \\ \hline Total expense & \\ \hline Net operating income & \\ \hline \hline \end{tabular}