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 ($430.00q) $ 150,500 Expenses: Wages and salaries ($12,000 + $126.00q) 56,100 Supplies ($4.00q) 1,400 Equipment rental ($2,300 + $20.00q) 9,300 Insurance ($4,100) 4,100 Miscellaneous ($510 + $1.42q) 1,007 Total expense 71,907 Net operating income $ 78,593 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.)