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 ($400.00q)	$ 100,000
Expenses:
Wages and salaries ($11,300 + $120.00q)	41,300
Supplies ($3.00q)	750
Equipment rental ($2,100 + $24.00q)	8,100
Insurance ($4,000)	4,000
Miscellaneous ($530 + $1.50q)	905
Total expense	55,055
Net operating income	$ 44,945

During May, the companys actual activity was 240 diving-hours.

Required: