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 ($430.00q)	$ 107,500
Expenses:
Wages and salaries ($11,100 + $130.00q)	43,600
Supplies ($5.00q)	1,250
Equipment rental ($2,300 + $24.00q)	8,300
Insurance ($4,200)	4,200
Miscellaneous ($530 + $1.48q)	900
Total expense	58,250
Net operating income	$ 49,250

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.)