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)		200
Revenue ($420.00q)	$	84,000
Expenses:
Wages and salaries ($11,900 + $130.00q)		37,900
Supplies ($5.00q)		1,000
Equipment rental ($2,300 + $26.00q)		7,500
Insurance ($4,100)		4,100
Miscellaneous ($530 + $1.46q)		822
Total expense		51,322
Net operating income	$	32,678

During May, the companys actual activity was 190 diving-hours.

Required:

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