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 ($390.00q)	$ 136,500
Expenses:
Wages and salaries ($11,900 + $128.00q)	56,700
Supplies ($5.00q)	1,750
Equipment rental ($2,500 + $24.00q)	10,900
Insurance ($4,200)	4,200
Miscellaneous ($520 + $1.50q)	1,045
Total expense	74,595
Net operating income	$ 61,905

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.)