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 ($410.00q)	$ 123,000
Expenses:
Wages and salaries ($11,100 + $124.00q)	48,300
Supplies ($6.00q)	1,800
Equipment rental ($2,100 + $20.00q)	8,100
Insurance ($3,900)	3,900
Miscellaneous ($530 + $1.46q)	968
Total expense	63,068
Net operating income	$ 59,932

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.)