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 ($480.00q)	$ 96,000
Expenses:
Wages and salaries ($11,800 + $120.00q)	35,800
Supplies ($6.00q)	1,200
Equipment rental ($2,300 + $25.00q)	7,300
Insurance ($3,900)	3,900
Miscellaneous ($550 + $1.46q)	842
Total expense	49,042
Net operating income	$ 46,958

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.)