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 ($420.00q)	$	126,000
Expenses:
Wages and salaries ($11,800 + $128.00q)		50,200
Supplies ($4.00q)		1,200
Equipment rental ($2,200 + $24.00q)		9,400
Insurance ($4,200)		4,200
Miscellaneous ($520 + $1.42q)		946
Total expense		65,946
Net operating income	$	60,054

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.)