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 ($11,600 + $128.00q)		50,000
Supplies ($4.00q)		1,200
Equipment rental ($2,100 + $21.00q)		8,400
Insurance ($4,200)		4,200
Miscellaneous ($520 + $1.48q)		964
Total expense		64,764
Net operating income	$	64,236

Required:

During May, the companys activity was actually 290 diving-hours. Complete the following flexible budget for that level of activity. (Round your final answer to nearest dollar amount.)