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)		250
Revenue ($430.00q)	$	107,500
Expenses:
Wages and salaries ($11,900 + $120.00q)		41,900
Supplies ($5.00q)		1,250
Equipment rental ($2,000 + $22.00q)		7,500
Insurance ($3,800)		3,800
Miscellaneous ($510 + $1.46q)		875
Total expense		55,325
Net operating income	$	52,175

During May, the companys actual activity was 240 diving-hours.

Required:

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