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)	300
Revenue ($440.00q)	$ 132,000
Expenses:
Wages and salaries ($11,100 + $126.00q)	48,900
Supplies ($3.00q)	900
Equipment rental ($2,400 + $21.00q)	8,700
Insurance ($4,000)	4,000
Miscellaneous ($500 + $1.46q)	938
Total expense	63,438
Net operating income	$ 68,562

During May, the companys actual activity was 290 diving-hours.

Required:

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