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) 400 Revenue ($400.00q) $ 160,000 Expenses: Wages and salaries ($11,400 + $128.00q) 62,600 Supplies ($5.00q) 2,000 Equipment rental ($2,100 + $20.00q) 10,100 Insurance ($3,900) 3,900 Miscellaneous ($510 + $1.50q) 1,110 Total expense 79,710 Net operating income $ 80,290 During May, the companys actual activity was 390 diving-hours.

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