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 ($400.00q)	$	120,000
Expenses:
Wages and salaries ($11,600 + $124.00q)		48,800
Supplies ($5.00q)		1,500
Equipment rental ($2,400 + $26.00q)		10,200
Insurance ($4,000)		4,000
Miscellaneous ($500 + $1.48q)		944
Total expense		65,444
Net operating income	$	54,556

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.)