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 ($430.00q)	$	129,000
Expenses:
Wages and salaries ($11,200 + $126.00q)		49,000
Supplies ($4.00q)		1,200
Equipment rental ($2,500 + $20.00q)		8,500
Insurance ($4,100)		4,100
Miscellaneous ($540 + $1.44q)		972
Total expense		63,772
Net operating income	$	65,228

During May, the companys actual activity was 290 diving-hours.

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