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) 300 Revenue ($470.00q) $ 141,000 Expenses: Wages and salaries ($11,200 + $126.00q) 49,000 Supplies ($5.00q) 1,500 Equipment rental ($2,200 + $22.00q) 8,800 Insurance ($4,100) 4,100 Miscellaneous ($500 + $1.44q) 932 Total expense 64,332 Net operating income $ 76,668 During May, the companys actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)