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 ($460.00q)	$	92,000
Expenses:
Wages and salaries ($11,300 + $126.00q)		36,500
Supplies ($4.00q)		800
Equipment rental ($2,100 + $25.00q)		7,100
Insurance ($3,900)		3,900
Miscellaneous ($550 + $1.46q)		842
Total expense		49,142
Net operating income	$	42,858

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.)

Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses Wages and salaries Supplies Equipment rental Insurance Miscellaneous Total expense Net operating income