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 ($460.00q)	$ 115,000
Expenses:
Wages and salaries ($11,200 + $124.00q)	42,200
Supplies ($6.00q)	1,500
Equipment rental ($2,100 + $25.00q)	8,350
Insurance ($3,900)	3,900
Miscellaneous ($510 + $1.50q)	885
Total expense	56,835
Net operating income	$ 58,165

During May, the companys actual activity was 240 diving-hours.

Required:

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