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 ($11,400 + $126.00q)		49,200
Supplies ($5.00q)		1,500
Equipment rental ($2,000 + $26.00q)		9,800
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.44q)		972
Total expense		65,372
Net operating income	$	63,628

Required:

During May, the companys activity was actually 290 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.)

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense
Net operating income