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)	300
Revenue ($430.00q)	$ 129,000
Expenses:
Wages and salaries ($11,800 + $124.00q)	49,000
Supplies ($5.00q)	1,500
Equipment rental ($2,400 + $26.00q)	10,200
Insurance ($3,900)	3,900
Miscellaneous ($510 + $1.48q)	954
Total expense	65,554
Net operating income	$ 63,446

During May, the companys actual activity was 290 diving-hours.

Required:

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