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 ($450.00q)	$	180,000
Expenses:
Wages and salaries ($11,400 + $122.00q)		60,200
Supplies ($4.00q)		1,600
Equipment rental ($2,400 + $25.00q)		12,400
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.46q)		1,124
Total expense		79,224
Net operating income	$	100,776

During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.) 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