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 ($460.00q)	$	184,000
Expenses:
Wages and salaries ($11,700 + $122.00q)		60,500
Supplies ($3.00q)		1,200
Equipment rental ($2,400 + $22.00q)		11,200
Insurance ($3,900)		3,900
Miscellaneous ($510 + $1.46q)		1,094
Total expense		77,894
Net operating income	$	106,106

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

Required:

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