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 31 300 Budgeted diving-hours (q) Revenue (410.00q) Expenses: $123,000 50,800 1,500 8,100 4,200 978 65,578 57,422 Wages and salaries ($11,800 $130.00q) Supplies ($5.00g) Equipment rental ($2,100 + $20.00q) Insurance ($4,200) Miscellaneous ($540+ $1.46q) Total expense Net operating income During May, the company's actual activity was 290 diving-hours Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)