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 ($450.00q)	$	135,000
Expenses:
Wages and salaries ($11,500 + $122.00q)		48,100
Supplies ($4.00q)		1,200
Equipment rental ($2,300 + $25.00q)		9,800
Insurance ($4,000)		4,000
Miscellaneous ($540 + $1.50q)		990
Total expense		64,090
Net operating income	$	70,910

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.)

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Actual diving-hours
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense	0
Net operating income	$0