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)		350
Revenue ($380.00q)	$	133,000
Expenses:
Wages and salaries ($11,500 + $122.00q)		54,200
Supplies ($5.00q)		1,750
Equipment rental ($2,000 + $21.00q)		9,350
Insurance ($3,900)		3,900
Miscellaneous ($520 + $1.50q)		1,045
Total expense		70,245
Net operating income	$	62,755

During May, the companys actual activity was 340 diving-hours.

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

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