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 ($450.00q)	$	135,000
Expenses:
Wages and salaries ($11,200 + $120.00q)		47,200
Supplies ($3.00q)		900
Equipment rental ($2,300 + $21.00q)		8,600
Insurance ($4,000)		4,000
Miscellaneous ($540 + $1.44q)		972
Total expense		61,672
Net operating income	$	73,328

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.)