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)		350
Revenue ($450.00q)	$	157,500
Expenses:
Wages and salaries ($11,800 + $130.00q)		57,300
Supplies ($5.00q)		1,750
Equipment rental ($2,200 + $21.00q)		9,550
Insurance ($3,900)		3,900
Miscellaneous ($530 + $1.44q)		1,034
Total expense		73,534
Net operating income	$	83,966

During May, the companys actual activity was 340 diving-hours.

Required:

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