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)		400
Revenue ($470.00q)	$	188,000
Expenses:
Wages and salaries ($11,400 + $126.00q)		61,800
Supplies ($4.00q)		1,600
Equipment rental ($2,400 + $22.00q)		11,200
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.42q)		1,088
Total expense		79,588
Net operating income	$	108,412

During May, the companys actual activity was 390 diving-hours.

Required:

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