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 ($440.00q)	$ 110,000
Expenses:
Wages and salaries ($11,400 + $126.00q)	42,900
Supplies ($5.00q)	1,250
Equipment rental ($2,500 + $22.00q)	8,000
Insurance ($3,900)	3,900
Miscellaneous ($500 + $1.42q)	855
Total expense	56,905
Net operating income	$ 53,095

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

Required:

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