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)		350
Revenue ($420.00q)	$	147,000
Expenses:
Wages and salaries ($11,900 + $124.00q)		55,300
Supplies ($3.00q)		1,050
Equipment rental ($2,100 + $21.00q)		9,450
Insurance ($4,200)		4,200
Miscellaneous ($550 + $1.46q)		1,061
Total expense		71,061
Net operating income	$	75,939

During May, the companys actual activity was 340 diving-hours.

Required:

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