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)		250
Revenue ($380.00q)	$	95,000
Expenses:
Wages and salaries ($11,600 + $126.00q)		43,100
Supplies ($5.00q)		1,250
Equipment rental ($2,500 + $26.00q)		9,000
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.50q)		915
Total expense		58,165
Net operating income	$	36,835

During May, the companys actual activity was 240 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole dollar. Puget Sound Drivers Flexible Budget For The Month Ended May 31

Actual Driving Hours
Revenue
Expenses:
Wages and Salaries
Supplies
Equipment Rentals
Insurance
Miscalanious
Total Expense

Net Operating Income: __________________________________________________