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 ($410.00q)	$ 143,500
Expenses:
Wages and salaries ($11,100 + $124.00q)	54,500
Supplies ($4.00q)	1,400
Equipment rental ($2,300 + $24.00q)	10,700
Insurance ($3,900)	3,900
Miscellaneous ($500 + $1.46q)	1,011
Total expense	71,511
Net operating income	$ 71,989

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

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.