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 ($380.00q)	$	152,000
Expenses:
Wages and salaries ($11,600 + $122.00q)		60,400
Supplies ($3.00q)		1,200
Equipment rental ($2,300 + $21.00q)		10,700
Insurance ($3,900)		3,900
Miscellaneous ($500 + $1.44q)		1,076
Total expense		77,276
Net operating income	$	74,724

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.)

Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income