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) 300 Revenue ($430.00q) $ 129,000 Expenses: Wages and salaries ($11,800 + $128.00q) 50,200 Supplies ($3.00q) 900 Equipment rental ($2,400 + $24.00q) 9,600 Insurance ($3,900) 3,900 Miscellaneous ($500 + $1.42q) 926 Total expense 65,526 Net operating income $ 63,474 During May, the companys actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)