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 ($440.00q) $ 176,000 Expenses: Wages and salaries ($11,100 + $126.00q) 61,500 Supplies ($5.00q) 2,000 Equipment rental ($2,200 + $26.00q) 12,600 Insurance ($4,000) 4,000 Miscellaneous ($540 + $1.48q) 1,132 Total expense 81,232 Net operating income $ 94,768 During May, the companys actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)