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 ($420.00q)	$	168,000
Expenses:
Wages and salaries ($11,900 + $128.00q)		63,100
Supplies ($4.00q)		1,600
Equipment rental ($2,300 + $22.00q)		11,100
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.46q)		1,104
Total expense		80,904
Net operating income	$	87,096

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.)

Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income