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 ($470.00q)	$	94,000
Expenses:
Wages and salaries ($11,200 + $126.00q)		36,400
Supplies ($5.00q)		1,000
Equipment rental ($2,200 + $24.00q)		7,000
Insurance ($3,900)		3,900
Miscellaneous ($550 + $1.46q)		842
Total expense		49,142
Net operating income	$	44,858

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

Required:

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