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 ($390.00q)	$	97,500
Expenses:
Wages and salaries ($11,700 + $130.00q)		44,200
Supplies ($3.00q)		750
Equipment rental ($2,500 + $25.00q)		8,750
Insurance ($4,100)		4,100
Miscellaneous ($540 + $1.48q)		910
Total expense		58,710
Net operating income	$	38,790

During May, the companys actual activity was 240 diving-hours.

Required:

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