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)		250
Revenue ($390.00q)	$	97,500
Expenses:
Wages and salaries ($11,400 + $126.00q)		42,900
Supplies ($4.00q)		1,000
Equipment rental ($2,200 + $25.00q)		8,450
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.44q)		880
Total expense		57,130
Net operating income	$	40,370

During May, the companys actual activity was 240 diving-hours.

Required:

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

Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income