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 ($460.00q)	$	161,000
Expenses:
Wages and salaries ($11,200 + $130.00q)		56,700
Supplies ($3.00q)		1,050
Equipment rental ($2,300 + $22.00q)		10,000
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.46q)		1,041
Total expense		72,591
Net operating income	$	88,409

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.)