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 ($390.00q)	$ 117,000
Expenses:
Wages and salaries ($11,100 + $128.00q)	49,500
Supplies ($6.00q)	1,800
Equipment rental ($2,400 + $20.00q)	8,400
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.50q)	970
Total expense	64,770
Net operating income	$ 52,230

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.)