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 ($11,700 + $128.00q)	43,700
Supplies ($5.00q)	1,250
Equipment rental ($2,300 + $25.00q)	8,550
Insurance ($4,000)	4,000
Miscellaneous ($530 + $1.46q)	895
Total expense	58,395
Net operating income	$ 51,605

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.)

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 0 $ $ 0