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 ($470.00q)	$	188,000
Expenses:
Wages and salaries ($11,400 + $128.00q)		62,600
Supplies ($5.00q)		2,000
Equipment rental ($2,200 + $24.00q)		11,800
Insurance ($4,000)		4,000
Miscellaneous ($530 + $1.44q)		1,106
Total expense		81,506
Net operating income	$	106,494

During May, the companys actual activity was 390 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	0
Net operating income