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 ($430.00q)	$	86,000
Expenses:
Wages and salaries ($11,600 + $124.00q)		36,400
Supplies ($5.00q)		1,000
Equipment rental ($2,100 + $20.00q)		6,100
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.48q)		816
Total expense		48,216
Net operating income	$	37,784

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.)