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)		200
Revenue ($390.00q)	$	78,000
Expenses:
Wages and salaries ($11,600 + $126.00q)		36,800
Supplies ($6.00q)		1,200
Equipment rental ($2,300 + $23.00q)		6,900
Insurance ($4,200)		4,200
Miscellaneous ($520 + $1.44q)		808
Total expense		49,908
Net operating income	$	28,092

During May, the companys actual activity was 190 diving-hours.

Required:

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