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)		200
Revenue ($380.00q)	$	76,000
Expenses:
Wages and salaries ($11,200 + $126.00q)		36,400
Supplies ($4.00q)		800
Equipment rental ($2,400 + $21.00q)		6,600
Insurance ($4,000)		4,000
Miscellaneous ($540 + $1.44q)		828
Total expense		48,628
Net operating income	$	27,372

During May, the companys actual activity was 190 diving-hours.

Required:

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