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 ($460.00q)	$	161,000
Expenses:
Wages and salaries ($11,500 + $128.00q)		56,300
Supplies ($5.00q)		1,750
Equipment rental ($2,100 + $20.00q)		9,100
Insurance ($3,900)		3,900
Miscellaneous ($530 + $1.50q)		1,055
Total expense		72,105
Net operating income	$	88,895

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

Required:

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