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) 250 Revenue ($460.00q) $ 115,000 Expenses: Wages and salaries ($11,000 + $128.00q) 43,000 Supplies ($5.00q) 1,250 Equipment rental ($2,100 + $25.00q) 8,350 Insurance ($3,900) 3,900 Miscellaneous ($530 + $1.48q) 900 Total expense 57,400 Net operating income $ 57,600 During May, the companys actual activity was 240 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)