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) 300 Revenue ($480.00q) $ 144,000 Expenses: Wages and salaries ($11,600 + $126.00q) 49,400 Supplies ($4.00q) 1,200 Equipment rental ($2,200 + $20.00q) 8,200 Insurance ($4,100) 4,100 Miscellaneous ($520 + $1.44q) 952 Total expense 63,852 Net operating income $ 80,148 During May, the companys actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)