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) 250 Revenue ($410.00q) $ 102,500 Expenses: Wages and salaries ($11,200 + $122.00q) 41,700 Supplies ($4.00q) 1,000 Equipment rental ($2,100 + $23.00q) 7,850 Insurance ($3,800) 3,800 Miscellaneous ($510 + $1.42q) 865 Total expense 55,215 Net operating income $ 47,285 During May, the companys actual activity was 240 diving-hours. Required: Prepare a flexible budget for May. Note: Round your answers to the nearest whole number.