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)		250
Revenue ($450.00q)	$	112,500
Expenses:
Wages and salaries ($11,900 + $130.00q)		44,400
Supplies ($5.00q)		1,250
Equipment rental ($2,400 + $21.00q)		7,650
Insurance ($3,800)		3,800
Miscellaneous ($510 + $1.44q)		870
Total expense		57,970
Net operating income	$	54,530

Required:

During May, the companys activity was actually 240 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.)

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