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 ($450.00q)	$	135,000
Expenses:
Wages and salaries ($11,000 + $122.00q)		47,600
Supplies ($4.00q)		1,200
Equipment rental ($2,100 + $24.00q)		9,300
Insurance ($4,100)		4,100
Miscellaneous ($540 + $1.50q)		990
Total expense		63,190
Net operating income	$	71,810

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.)