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 ($480.00q)	$	168,000
Expenses:
Wages and salaries ($11,100 + $124.00q)		54,500
Supplies ($5.00q)		1,750
Equipment rental ($2,300 + $24.00q)		10,700
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.48q)		1,048
Total expense		71,798
Net operating income	$	96,202

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

Required:

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