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 ($390.00q)	$	117,000
Expenses:
Wages and salaries ($11,400 + $124.00q)		48,600
Supplies ($3.00q)		900
Equipment rental ($2,400 + $23.00q)		9,300
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.42q)		956
Total expense		63,556
Net operating income	$	53,444

During May, the companys actual activity was 290 diving-hours.

Required:

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