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 + $128.00q)		55,900
Supplies ($5.00q)		1,750
Equipment rental ($2,400 + $26.00q)		11,500
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.46q)		1,031
Total expense		74,181
Net operating income	$	69,319

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