Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: Puget Sound Divers Planning Budget Budgeted diving-hours (q) Revenue ($410.00q) Expenses: Wages and salaries ($11,300 + $126.00g) Supplies ($3.00g) For the Month Ended May 31 400 $ 164,000 61,700 1,200 10,500 4,200 1,106 78,706 $ 85,294 Equipment rental ($2,100 + $21.00g) Insurance ($4,200) Miscellaneous ($530 + $1.44q) Total expense Net operating income During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)