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)		250
Revenue ($410.00q)	$	102,500
Expenses:
Wages and salaries ($12,000 + $126.00q)		43,500
Supplies ($5.00q)		1,250
Equipment rental ($2,400 + $23.00q)		8,150
Insurance ($4,200)		4,200
Miscellaneous ($520 + $1.46q)		885
Total expense		57,985
Net operating income	$	44,515

During May, the companys actual activity was 240 diving-hours.

Required:

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