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 ($440.00q)	$	154,000
Expenses:
Wages and salaries ($11,500 + $128.00q)		56,300
Supplies ($5.00q)		1,750
Equipment rental ($2,200 + $25.00q)		10,950
Insurance ($4,200)		4,200
Miscellaneous ($500 + $1.44q)		1,004
Total expense		74,204
Net operating income	$	79,796

During May, the companys actual activity was 340 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
Net operating income