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)	400
Revenue ($380.00q)	$ 152,000
Expenses:
Wages and salaries ($11,300 + $128.00q)	62,500
Supplies ($4.00q)	1,600
Equipment rental ($2,400 + $25.00q)	12,400
Insurance ($4,200)	4,200
Miscellaneous ($510 + $1.48q)	1,102
Total expense	81,802
Net operating income	$ 70,198

During May, the companys actual activity was 390 diving-hours.

Required:

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

\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ Puget Sound Divers } \\ \hline \multicolumn{1}{|c|}{ Flexible Budget } \\ \hline \multicolumn{1}{|c|}{ For the Month Ended May 31} \\ \hline Actual diving-hours & \\ \hline Revenue & \\ \hline Expenses: & \\ \hline Wages and salaries & \\ \hline Supplies & \\ \hline Equipment rental & \\ \hline Insurance & \\ \hline Miscellaneous & \\ \hline Total expense & \\ \hline Net operating income & \\ \hline \end{tabular}