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) 300 Revenue ($440.00q) $ 132,000 Expenses: Wages and salaries ($11,300 + $126.00q) 49,100 Supplies ($4.00q) 1,200 Equipment rental ($2,000 + $25.00q) 9,500 Insurance ($4,200) 4,200 Miscellaneous ($550 + $1.44q) 982 Total expense 64,982 Net operating income $ 67,018 During May, the companys actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)