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 ($450.00q)	$ 157,500
Expenses:
Wages and salaries ($11,100 + $120.00q)	53,100
Supplies ($3.00q)	1,050
Equipment rental ($2,400 + $23.00q)	10,450
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.46q)	1,031
Total expense	69,731
Net operating income	$ 87,769

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

Required:

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

\begin{tabular}{|l|} \hline \multicolumn{2}{|c|}{ Puget Sound Divers } \\ \multicolumn{2}{|c|}{ Flexible Budget } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended May 31} \\ \hline Revenue \\ \hline Expenses: \\ \hline Wages and salaries \\ \hline Supplies \\ \hline Equipment rental \\ \hline Insurance \\ \hline Miscellaneous \\ \hline Total expense \\ \hline Net operating income \\ \hline \end{tabular}