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 ($470.00q)	$	141,000
Expenses:
Wages and salaries ($11,800 + $122.00q)		48,400
Supplies ($5.00q)		1,500
Equipment rental ($2,300 + $21.00q)		8,600
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.46q)		958
Total expense		63,458
Net operating income	$	77,542

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.)

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