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 ($480.00q) Expenses: Wages and salaries ($11,800 + $124.00q) Supplies ($4.00g) For the Month Ended May 31 200 $ 96,000 36,600 800 6,900 4,000 838 49,138 $ 46,862 Equipment rental ($2,500 + $22.00g) Insurance ($4,000) Miscellaneous ($550 + $1.44q) Total expense Net operating income During May, the company's actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)