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)		200
Revenue ($430.00q)	$	86,000
Expenses:
Wages and salaries ($11,300 + $122.00q)		35,700
Supplies ($4.00q)		800
Equipment rental ($2,100 + $24.00q)		6,900
Insurance ($3,900)		3,900
Miscellaneous ($500 + $1.48q)		796
Total expense		48,096
Net operating income	$	37,904

During May, the companys actual activity was 190 diving-hours.

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole dollar.)