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)		200
Revenue ($440.00q)	$	88,000
Expenses:
Wages and salaries ($11,400 + $122.00q)		35,800
Supplies ($4.00q)		800
Equipment rental ($2,400 + $24.00q)		7,200
Insurance ($4,200)		4,200
Miscellaneous ($540 + $1.48q)		836
Total expense		48,836
Net operating income	$	39,164

During May, the companys actual activity was 190 diving-hours.

Required:

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