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 ($400.00q)	$ 140,000
Expenses:
Wages and salaries ($11,800 + $128.00q)	56,600
Supplies ($4.00q)	1,400
Equipment rental ($2,100 + $21.00q)	9,450
Insurance ($3,900)	3,900
Miscellaneous ($510 + $1.46q)	1,021
Total expense	72,371
Net operating income	$ 67,629

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

Required:

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