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 ($390.00q)	$	136,500
Expenses:
Wages and salaries ($11,000 + $126.00q)		55,100
Supplies ($5.00q)		1,750
Equipment rental ($2,500 + $22.00q)		10,200
Insurance ($4,100)		4,100
Miscellaneous ($530 + $1.48q)		1,048
Total expense		72,198
Net operating income	$	64,302

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.)