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)	350
Revenue ($420.00q)	$ 147,000
Expenses:
Wages and salaries ($11,100 + $124.00q)	54,500
Supplies ($4.00q)	1,400
Equipment rental ($2,100 + $26.00q)	11,200
Insurance ($3,900)	3,900
Miscellaneous ($500 + $1.48q)	1,018
Total expense	72,018
Net operating income	$ 74,982

During May, the companys actual activity was 340 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the 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