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)	400
Revenue ($430.00q)	$ 172,000
Expenses:
Wages and salaries ($11,100 + $128.00q)	62,300
Supplies ($5.00q)	2,000
Equipment rental ($2,100 + $21.00q)	10,500
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.44q)	1,096
Total expense	79,996
Net operating income	$ 92,004

During May, the companys actual activity was 390 diving-hours.

Required:

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