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) 250 Revenue ($380.00q) $ 95,000 Expenses: Wages and salaries ($11,600 + $120.00q) 41,600 Supplies ($6.00q) 1,500 Equipment rental ($2,300 + $25.00q) 8,550 Insurance ($4,000) 4,000 Miscellaneous ($520 + $1.46q) 885 Total expense 56,535 Net operating income $ 38,465 During May, the companys actual activity was 240 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)