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 ($460.00q)	$ 184,000
Expenses:
Wages and salaries ($11,200 + $128.00q)	62,400
Supplies ($5.00q)	2,000
Equipment rental ($2,300 + $21.00q)	10,700
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.50q)	1,120
Total expense	80,320
Net operating income	$ 103,680

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.)