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 ($470.00q)	$ 117,500
Expenses:
Wages and salaries ($11,800 + $126.00q)	43,300
Supplies ($4.00q)	1,000
Equipment rental ($2,300 + $23.00q)	8,050
Insurance ($4,000)	4,000
Miscellaneous ($540 + $1.48q)	910
Total expense	57,260
Net operating income	$ 60,240

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

Required:

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