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)	350
Revenue ($450.00q)	$ 157,500
Expenses:
Wages and salaries ($11,500 + $120.00q)	53,500
Supplies ($5.00q)	1,750
Equipment rental ($2,400 + $25.00q)	11,150
Insurance ($4,000)	4,000
Miscellaneous ($550 + $1.44q)	1,054
Total expense	71,454
Net operating income	$ 86,046

During May, the companys actual activity was 340 diving-hours.

Required:

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