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 ($11,700 + $126.00q)		49,500
Supplies ($4.00q)		1,200
Equipment rental ($2,200 + $25.00q)		9,700
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.48q)		974
Total expense		65,174
Net operating income	$	63,826

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.)

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Actual diving-hours	290
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense	0
Net operating income	$0