Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)	300
Revenue ($380.00q)	$ 114,000
Expenses:
Wages and salaries ($11,200 + $128.00q)	49,600
Supplies ($6.00q)	1,800
Equipment rental ($2,200 + $20.00q)	8,200
Insurance ($4,100)	4,100
Miscellaneous ($540 + $1.46q)	978
Total expense	64,678
Net operating income	$ 49,322

During May, the company's actual activity was 290 diving-hours.

Required:

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

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