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 ($11,500 + $122.00q)	42,000
Supplies ($6.00q)	1,500
Equipment rental ($2,300 + $24.00q)	8,300
Insurance ($4,200)	4,200
Miscellaneous ($520 + $1.50q)	895
Total expense	56,895
Net operating income	$ 43,105

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

Required:

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

Puget Sound Divers Flexible Budget For the Month Ended May 31 \begin{tabular}{|l|l|} \hline & \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Wages and salaries & \\ \hline \multicolumn{1}{|c|}{ Supplies } & \\ \hline Equipment rental & \\ \hline Insurance & \\ \hline \multicolumn{1}{|c|}{ Miscellaneous } & \\ \hline Total expense & $ \\ \hline Net operating income & 0 \\ \hline \end{tabular}