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 ($450.00q)	$	112,500
Expenses:
Wages and salaries ($11,700 + $122.00q)		42,200
Supplies ($3.00q)		750
Equipment rental ($2,200 + $22.00q)		7,700
Insurance ($3,800)		3,800
Miscellaneous ($520 + $1.50q)		895
Total expense		55,345
Net operating income	$	57,155

During May, the companys actual activity was 240 diving-hours.

Required:

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