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 ($410.00q)	$ 102,500
Expenses:
Wages and salaries ($11,800 + $124.00q)	42,800
Supplies ($6.00q)	1,500
Equipment rental ($2,500 + $25.00q)	8,750
Insurance ($4,000)	4,000
Miscellaneous ($530 + $1.48q)	900
Total expense	57,950
Net operating income	$ 44,550

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.)