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 ($11,900 + $124.00q) 42,900 Supplies ($3.00q) 750 Equipment rental ($2,400 + $24.00q) 8,400 Insurance ($4,100) 4,100 Miscellaneous ($530 + $1.46q) 895 Total expense 57,045 Net operating income $ 57,955 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.