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)		250
Revenue ($450.00q)	$	112,500
Expenses:
Wages and salaries ($11,800 + $124.00q)		42,800
Supplies ($4.00q)		1,000
Equipment rental ($2,300 + $21.00q)		7,550
Insurance ($3,900)		3,900
Miscellaneous ($510 + $1.44q)		870
Total expense		56,120
Net operating income	$	56,380

Required: During May, the company's activity was actually 240 diving-hours. Complete the following flexible budget for that level of activity. (Round your answers to nearest whole dollar.) Puget Sound Divers Flexible Budget For the Month Ended May 31 Revenue Expenses: Wages and salaries Equipment rental Insurance Miscellaneous Total expense Net