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 ($390.00q) $ 97,500 Expenses: Wages and salaries ($12,000 + $122.00q) 42,500 Supplies ($5.00q) 1,250 Equipment rental ($2,100 + $25.00q) 8,350 Insurance ($4,000) 4,000 Miscellaneous ($520 + $1.48q) 890 Total expense 56,990

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 ($390.00q)	$ 97,500
Expenses:
Wages and salaries ($12,000 + $122.00q)	42,500
Supplies ($5.00q)	1,250
Equipment rental ($2,100 + $25.00q)	8,350
Insurance ($4,000)	4,000
Miscellaneous ($520 + $1.48q)	890
Total expense	56,990
Net operating income	$ 40,510

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

Required:

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