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 ($470.00q)	$ 141,000
Expenses:
Wages and salaries ($11,900 + $126.00q)	49,700
Supplies ($5.00q)	1,500
Equipment rental ($2,500 + $21.00q)	8,800
Insurance ($3,900)	3,900
Miscellaneous ($510 + $1.48q)	954
Total expense	64,854
Net operating income	$ 76,146

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.)