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 ($400.00q) $ 100,000 Expenses: Wages and salaries ($11,100 + $122.00q) 41,600 Supplies ($4.00q) 1,000 Equipment rental ($2,100 + $25.00q) 8,350 Insurance ($4,100) 4,100 Miscellaneous ($510 + $1.46q) 875 Total expense 55,925 Net operating income $ 44,075 During May, the companys actual activity was 240 diving-hours.

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