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 ($430.00q)	$	172,000
Expenses:
Wages and salaries ($11,000 + $122.00q)		59,800
Supplies ($5.00q)		2,000
Equipment rental ($2,300 + $22.00q)		11,100
Insurance ($4,000)		4,000
Miscellaneous ($540 + $1.48q)		1,132
Total expense		78,032
Net operating income	$	93,968

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.)