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 ($420.00q)	$	105,000
Expenses:
Wages and salaries ($11,800 + $124.00q)		42,800
Supplies ($4.00q)		1,000
Equipment rental ($2,100 + $20.00q)		7,100
Insurance ($3,900)		3,900
Miscellaneous ($540 + $1.50q)		915
Total expense		55,715
Net operating income	$	49,285

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.)