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)		300
Revenue ($430.00q)	$	129,000
Expenses:
Wages and salaries ($11,500 + $128.00q)		49,900
Supplies ($4.00q)		1,200
Equipment rental ($2,200 + $23.00q)		9,100
Insurance ($3,900)		3,900
Miscellaneous ($510 + $1.48q)		954
Total expense		65,054
Net operating income	$	63,946

During May, the companys actual activity was 290 diving-hours.

Required:

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