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)		400
Revenue ($380.00q)	$	152,000
Expenses:
Wages and salaries ($12,000 + $122.00q)		60,800
Supplies ($6.00q)		2,400
Equipment rental ($2,100 + $26.00q)		12,500
Insurance ($4,100)		4,100
Miscellaneous ($540 + $1.46q)		1,124
Total expense		80,924
Net operating income	$	71,076

During May, the companys actual activity was 390 diving-hours.

Required:

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

Puget Sound Divers
Flexible Budget
For the Month Ended May 31
Revenue
Expenses:
Wages and salaries
Supplies
Equipment rental
Insurance
Miscellaneous
Total expense
Net operating income