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 ($390.00q)	$ 136,500
Expenses:
Wages and salaries ($11,600 + $122.00q)	54,300
Supplies ($5.00q)	1,750
Equipment rental ($2,200 + $25.00q)	10,950
Insurance ($4,000)	4,000
Miscellaneous ($530 + $1.42q)	1,027
Total expense	72,027
Net operating income	$ 64,473

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

Required:

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

Puget Sound Divers Flexible Budget For the Month Ended May 31 Actual diving-hours Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0