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 ($410.00q)	$	123,000
Expenses:
Wages and salaries ($11,300 + $124.00q)		48,500
Supplies ($4.00q)		1,200
Equipment rental ($2,300 + $21.00q)		8,600
Insurance ($4,100)		4,100
Miscellaneous ($550 + $1.44q)		982
Total expense		63,382
Net operating income	$	59,618

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

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