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 ($410.00q)	$	123,000
Expenses:
Wages and salaries ($11,400 + $128.00q)		49,800
Supplies ($5.00q)		1,500
Equipment rental ($2,300 + $22.00q)		8,900
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.44q)		952
Total expense		65,152
Net operating income	$	57,848

Required:

During May, the companys activity was actually 290 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.)