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 ($430.00q)	$	172,000
Expenses:
Wages and salaries ($11,300 + $126.00q)		61,700
Supplies ($3.00q)		1,200
Equipment rental ($2,200 + $21.00q)		10,600
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.50q)		1,120
Total expense		78,720
Net operating income	$	93,280

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.)