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 ($11,500 + $126.00q)	55,600
Supplies ($4.00q)	1,400
Equipment rental ($2,200 + $21.00q)	9,550
Insurance ($3,900)	3,900
Miscellaneous ($550 + $1.44q)	1,054
Total expense	71,504
Net operating income	$ 78,996

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.)