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 ($11,600 + $122.00q) 48,200 Supplies ($6.00q) 1,800 Equipment rental ($2,200 + $25.00q) 9,700 Insurance ($4,000) 4,000 Miscellaneous ($530 + $1.46q) 968 Total expense 64,668 Net operating income $ 76,332 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.)