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 ($430.00q)	$	150,500
Expenses:
Wages and salaries ($11,900 + $124.00q)		55,300
Supplies ($6.00q)		2,100
Equipment rental ($2,400 + $22.00q)		10,100
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.50q)		1,045
Total expense		72,645
Net operating income	$	77,855

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.)