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 ($390.00q)	$	117,000
Expenses:
Wages and salaries ($11,800 + $122.00q)		48,400
Supplies ($6.00q)		1,800
Equipment rental ($2,400 + $22.00q)		9,000
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.42q)		966
Total expense		64,066
Net operating income	$	52,934

During May, the companys actual activity was 290 diving-hours.

Required:

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