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)		350
Revenue ($410.00q)	$	143,500
Expenses:
Wages and salaries ($11,600 + $126.00q)		55,700
Supplies ($4.00q)		1,400
Equipment rental ($2,500 + $24.00q)		10,900
Insurance ($3,900)		3,900
Miscellaneous ($510 + $1.46q)		1,021
Total expense		72,921
Net operating income	$	70,579

During May, the companys actual activity was 340 diving-hours.

Required:

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