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 ($420.00q) $ 126,000 Expenses: Wages and salaries ($11,500 + $124.00q) 48,700 Supplies ($4.00q) 1,200 Equipment rental ($2,200 + $25.00q) 9,700 Insurance ($4,000) 4,000 Miscellaneous ($540 + $1.44q) 972 Total expense 64,572 Net operating income $ 61,428 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.)