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 ($430.00q)	$	129,000
Expenses:
Wages and salaries ($11,500 + $126.00q)		49,300
Supplies ($3.00q)		900
Equipment rental ($2,500 + $21.00q)		8,800
Insurance ($3,800)		3,800
Miscellaneous ($540 + $1.46q)		978
Total expense		63,778
Net operating income	$	65,222

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

Required:

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