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 ($470.00q) $ 164,500 Expenses: Wages and salaries ($11,900 + $126.00q) 56,000 Supplies ($6.00q) 2,100 Equipment rental ($2,000 + $22.00q) 9,700 Insurance ($3,900) 3,900 Miscellaneous ($530 + $1.50q) 1,055 Total expense 72,755 Net operating income $ 91,745 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.)