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 31Budgeted diving-hours (q)400Revenue ($420.00q)$ 168,000Expenses: Wages and salaries ($11,400 + $120.00q)59,400Supplies ($4.00q)1,600Equipment rental ($2,000 + $23.00q)11,200Insurance ($3,900)3,900Miscellaneous ($540 + $1.46q)1,124Total expense77,224Net operating income$ 90,776

During May, the companys actual activity was 390 diving-hours.

Required:

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