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)	300
Revenue ($390.00q)	$ 117,000
Expenses:
Wages and salaries ($11,300 + $130.00q)	50,300
Supplies ($5.00q)	1,500
Equipment rental ($2,300 + $23.00q)	9,200
Insurance ($4,100)	4,100
Miscellaneous ($540 + $1.48q)	984
Total expense	66,084
Net operating income	$ 50,916

During May, the companys actual activity was 290 diving-hours.

Required:

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