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)	350
Revenue ($390.00q)	$ 136,500
Expenses:
Wages and salaries ($11,400 + $126.00q)	55,500
Supplies ($3.00q)	1,050
Equipment rental ($2,500 + $22.00q)	10,200
Insurance ($4,200)	4,200
Miscellaneous ($550 + $1.44q)	1,054
Total expense	72,004
Net operating income	$ 64,496

During May, the companys actual activity was 340 diving-hours.

Required:

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