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 ($440.00q)	$	154,000
Expenses:
Wages and salaries ($11,300 + $126.00q)		55,400
Supplies ($6.00q)		2,100
Equipment rental ($2,400 + $24.00q)		10,800
Insurance ($3,900)		3,900
Miscellaneous ($530 + $1.42q)		1,027
Total expense		73,227
Net operating income	$	80,773

During May, the companys actual activity was 340 diving-hours.

Required:

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