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 ($420.00q) $ 168,000 Expenses: Wages and salaries ($11,700 + $124.00q) 61,300 Supplies ($4.00q) 1,600 Equipment rental ($2,100 + $25.00q) 12,100 Insurance ($3,900) 3,900 Miscellaneous ($530 + $1.44q) 1,106 Total expense 80,006 Net operating income $ 87,994 During May, the companys actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)