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)		200
Revenue ($400.00q)	$	80,000
Expenses:
Wages and salaries ($11,800 + $122.00q)		36,200
Supplies ($5.00q)		1,000
Equipment rental ($2,400 + $25.00q)		7,400
Insurance ($3,800)		3,800
Miscellaneous ($520 + $1.44q)		808
Total expense		49,208
Net operating income	$	30,792

During May, the companys actual activity was 190 diving-hours.

Required:

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