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 ($480.00q)	$	192,000
Expenses:
Wages and salaries ($11,000 + $126.00q)		61,400
Supplies ($5.00q)		2,000
Equipment rental ($2,100 + $21.00q)		10,500
Insurance ($3,800)		3,800
Miscellaneous ($520 + $1.48q)		1,112
Total expense		78,812
Net operating income	$	113,188

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.)