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 ($380.00q)	$	114,000
Expenses:
Wages and salaries ($11,100 + $124.00q)		48,300
Supplies ($6.00q)		1,800
Equipment rental ($2,400 + $22.00q)		9,000
Insurance ($4,000)		4,000
Miscellaneous ($510 + $1.46q)		948
Total expense		64,048
Net operating income	$	49,952

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.)