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) 200 Revenue ($410.00q) $ 82,000 Expenses: Wages and salaries ($11,100 + $130.00q) 37,100 Supplies ($4.00q) 800 Equipment rental ($2,300 + $24.00q) 7,100 Insurance ($4,000) 4,000 Miscellaneous ($510 + $1.48q) 806 Total expense 49,806 Net operating income $ 32,194 During May, the companys actual activity was 190 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)