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 ($420.00q)	$	126,000
Expenses:
Wages and salaries ($11,300 + $124.00q)		48,500
Supplies ($5.00q)		1,500
Equipment rental ($2,400 + $23.00q)		9,300
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.48q)		964
Total expense		64,264
Net operating income	$	61,736

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

Required:

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

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Actual diving-hours
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense	0
Net operating income	$0