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 ($400.00q) $ 100,000 Expenses: Wages and salaries ($11,100 + $128.00q) 43,100 Supplies ($4.00q) 1,000 Equipment rental ($2,300 + $21.00q) 7,550 Insurance ($3,800) 3,800 Miscellaneous ($500 + $1.46q) 865 Total expense 56,315 Net operating income $ 43,685 During May, the companys actual activity was 240 diving-hours.

Required:

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