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 ($470.00q)	$	164,500
Expenses:
Wages and salaries ($11,300 + $122.00q)		54,000
Supplies ($3.00q)		1,050
Equipment rental ($2,400 + $25.00q)		11,150
Insurance ($4,000)		4,000
Miscellaneous ($550 + $1.44q)		1,054
Total expense		71,254
Net operating income	$	93,246

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.)