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 ($11,100 + $128.00q)		43,100
Supplies ($5.00q)		1,250
Equipment rental ($2,100 + $26.00q)		8,600
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.44q)		880
Total expense		57,930
Net operating income	$	49,570

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.)