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 ($380.00q)	$	133,000
Expenses:
Wages and salaries ($11,000 + $120.00q)		53,000
Supplies ($6.00q)		2,100
Equipment rental ($2,100 + $21.00q)		9,450
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.46q)		1,041
Total expense		69,391
Net operating income	$	63,609

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

Required:

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

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Actual diving-hours
Revenue
Expenses:
Wages and salaries	51,800
Supplies	2,040
Equipment rental
Insurance	3,800
Miscellaneous
Total expense	65,276
Net operating income	$25,924