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 ($390.00q)	$	136,500
Expenses:
Wages and salaries ($12,000 + $122.00q)		54,700
Supplies ($3.00q)		1,050
Equipment rental ($2,400 + $23.00q)		10,450
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.48q)		1,038
Total expense		71,138
Net operating income	$	65,362

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.)