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)		400
Revenue ($400.00q)	$	160,000
Expenses:
Wages and salaries ($11,400 + $124.00q)		61,000
Supplies ($6.00q)		2,400
Equipment rental ($2,200 + $24.00q)		11,800
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.44q)		1,096
Total expense		80,396
Net operating income	$	79,604

During May, the companys actual activity was 390 diving-hours.

Required:

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

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense
Net operating income
sheet is drawn here