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)		300
Revenue ($460.00q)	$	138,000
Expenses:
Wages and salaries ($12,000 + $126.00q)		49,800
Supplies ($5.00q)		1,500
Equipment rental ($2,300 + $22.00q)		8,900
Insurance ($3,800)		3,800
Miscellaneous ($550 + $1.42q)		976
Total expense		64,976
Net operating income	$	73,024

During May, the companys actual activity was 290 diving-hours.

Required:

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