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 ($440.00q)	$	110,000
Expenses:
Wages and salaries ($11,800 + $128.00q)		43,800
Supplies ($3.00q)		750
Equipment rental ($2,100 + $22.00q)		7,600
Insurance ($4,000)		4,000
Miscellaneous ($530 + $1.48q)		900
Total expense		57,050
Net operating income	$	52,950

Required:

During May, the companys activity was actually 240 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.)