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)	400
Revenue ($440.00q)	$ 176,000
Expenses:
Wages and salaries ($11,200 + $128.00q)	62,400
Supplies ($5.00q)	2,000
Equipment rental ($2,300 + $22.00q)	11,100
Insurance ($3,900)	3,900
Miscellaneous ($550 + $1.44q)	1,126
Total expense	80,526
Net operating income	$ 95,474

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

Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below: During May, the company's actual activity was 390 diving-hours. Required: Prepare a flexible budget for May. Note: Round your answers to the nearest whole number