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)		250
Revenue ($470.00q)	$	117,500
Expenses:
Wages and salaries ($11,000 + $128.00q)		43,000
Supplies ($4.00q)		1,000
Equipment rental ($2,300 + $24.00q)		8,300
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.48q)		910
Total expense		57,110
Net operating income	$	60,390

During May, the companys actual activity was 240 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 Revenue Expenses: Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense 0 Net operating income $ 0