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 ($410.00q)	$ 123,000
Expenses:
Wages and salaries ($11,200 + $126.00q)	49,000
Supplies ($6.00q)	1,800
Equipment rental ($2,200 + $21.00q)	8,500
Insurance ($4,200)	4,200
Miscellaneous ($500 + $1.48q)	944
Total expense	64,444
Net operating income	$ 58,556

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.)