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)		200
Revenue ($410.00q)	$	82,000
Expenses:
Wages and salaries ($11,900 + $120.00q)		35,900
Supplies ($3.00q)		600
Equipment rental ($2,000 + $21.00q)		6,200
Insurance ($3,800)		3,800
Miscellaneous ($510 + $1.46q)		802
Total expense		47,302
Net operating income	$	34,698

During May, the companys actual activity was 190 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