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 ($400.00q) $ 140,000 Expenses: Wages and salaries ($11,300 + $124.00q) 54,700 Supplies ($3.00q) 1,050 Equipment rental ($2,100 + $24.00q) 10,500 Insurance ($3,900) 3,900 Miscellaneous ($520 + $1.44q) 1,024 Total expense 71,174 Net operating income $ 68,826 During May, the companys actual activity was 340 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)