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 ($390.00q)	$ 97,500
Expenses:
Wages and salaries ($11,700 + $130.00q)	44,200
Supplies ($4.00q)	1,000
Equipment rental ($2,300 + $24.00q)	8,300
Insurance ($4,100)	4,100
Miscellaneous ($540 + $1.46q)	905
Total expense	58,505
Net operating income	$ 38,995

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.)