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 ($470.00q)	$	117,500
Expenses:
Wages and salaries ($11,800 + $126.00q)		43,300
Supplies ($6.00q)		1,500
Equipment rental ($2,300 + $21.00q)		7,550
Insurance ($4,000)		4,000
Miscellaneous ($500 + $1.46q)		865
Total expense		57,215
Net operating income	$	60,285

During May, the companys actual activity was 240 diving-hours.

Required:

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

Revenue: 112,800