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 ($400.00q)	$	120,000
Expenses:
Wages and salaries ($12,000 + $124.00q)		49,200
Supplies ($6.00q)		1,800
Equipment rental ($2,200 + $22.00q)		8,800
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.48q)		964
Total expense		64,764
Net operating income	$	55,236

During May, the companys actual activity was 290 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole number.)