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 ($450.00q)	$ 180,000
Expenses:
Wages and salaries ($11,200 + $126.00q)	61,600
Supplies ($6.00q)	2,400
Equipment rental ($2,400 + $24.00q)	12,000
Insurance ($4,100)	4,100
Miscellaneous ($500 + $1.48q)	1,092
Total expense	81,192
Net operating income	$ 98,808

During May, the companys actual activity was 390 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)