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)	250
Revenue ($450.00q)	$ 112,500
Expenses:
Wages and salaries ($11,800 + $122.00q)	42,300
Supplies ($3.00q)	750
Equipment rental ($2,400 + $26.00q)	8,900
Insurance ($3,800)	3,800
Miscellaneous ($510 + $1.46q)	875
Total expense	56,625
Net operating income	$ 55,875

During May, the companys actual activity was 240 diving-hours.

Required:

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