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)	400
Revenue ($440.00q)	$ 176,000
Expenses:
Wages and salaries ($11,300 + $122.00q)	60,100
Supplies ($4.00q)	1,600
Equipment rental ($2,100 + $22.00q)	10,900
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.46q)	1,104
Total expense	77,804
Net operating income	$ 98,196

During May, the companys actual activity was 390 diving-hours.

Required:

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