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 ($450.00q)	$	112,500
Expenses:
Wages and salaries ($11,300 + $126.00q)		42,800
Supplies ($3.00q)		750
Equipment rental ($2,100 + $24.00q)		8,100
Insurance ($3,900)		3,900
Miscellaneous ($530 + $1.48q)		900
Total expense		56,450
Net operating income	$	56,050

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.)