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 ($420.00q)	$	84,000
Expenses:
Wages and salaries ($11,800 + $120.00q)		35,800
Supplies ($4.00q)		800
Equipment rental ($2,000 + $22.00q)		6,400
Insurance ($3,800)		3,800
Miscellaneous ($530 + $1.46q)		822
Total expense		47,622
Net operating income	$	36,378

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

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