Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company’s planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)		400
Revenue ($450.00q)	$	180,000
Expenses:
Wages and salaries ($11,800 + $126.00q)		62,200
Supplies ($6.00q)		2,400
Equipment rental ($2,300 + $24.00q)		11,900
Insurance ($3,900)		3,900
Miscellaneous ($500 + $1.46q)		1,084
Total expense		81,484
Net operating income	$	98,516

During May, the company’s actual activity was 390 diving-hours.

Required:

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