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)	300
Revenue ($400.00q)	$ 120,000
Expenses:
Wages and salaries ($11,900 + $122.00q)	48,500
Supplies ($5.00q)	1,500
Equipment rental ($2,200 + $26.00q)	10,000
Insurance ($3,900)	3,900
Miscellaneous ($510 + $1.42q)	936
Total expense	64,836
Net operating income	$ 55,164

During May, the companys actual activity was 290 diving-hours.

Required:

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