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 ($400.00q)	$ 120,000
Expenses:
Wages and salaries ($11,100 + $124.00q)	48,300
Supplies ($4.00q)	1,200
Equipment rental ($2,100 + $26.00q)	9,900
Insurance ($4,000)	4,000
Miscellaneous ($520 + $1.46q)	958
Total expense	64,358
Net operating income	$ 55,642

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

Required:

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