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)	350
Revenue ($390.00q)	$ 136,500
Expenses:
Wages and salaries ($11,300 + $122.00q)	54,000
Supplies ($3.00q)	1,050
Equipment rental ($2,500 + $20.00q)	9,500
Insurance ($4,000)	4,000
Miscellaneous ($530 + $1.48q)	1,048
Total expense	69,598
Net operating income	$ 66,902

During May, the companys actual activity was 340 diving-hours.

Required:

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