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)	250
Revenue ($420.00q)	$ 105,000
Expenses:
Wages and salaries ($11,400 + $128.00q)	43,400
Supplies ($6.00q)	1,500
Equipment rental ($2,200 + $24.00q)	8,200
Insurance ($3,900)	3,900
Miscellaneous ($540 + $1.42q)	895
Total expense	57,895
Net operating income	$ 47,105

During May, the companys actual activity was 240 diving-hours.

Required:

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