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)	200
Revenue ($430.00q)	$ 86,000
Expenses:
Wages and salaries ($11,900 + $122.00q)	36,300
Supplies ($4.00q)	800
Equipment rental ($2,000 + $21.00q)	6,200
Insurance ($4,100)	4,100
Miscellaneous ($510 + $1.44q)	798
Total expense	48,198
Net operating income	$ 37,802

During May, the companys actual activity was 190 diving-hours.

Required:

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