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)	400
Revenue ($460.00q)	$ 184,000
Expenses:
Wages and salaries ($11,700 + $130.00q)	63,700
Supplies ($5.00q)	2,000
Equipment rental ($2,100 + $22.00q)	10,900
Insurance ($3,800)	3,800
Miscellaneous ($500 + $1.48q)	1,092
Total expense	81,492
Net operating income	$ 102,508

During May, the companys actual activity was 390 diving-hours.

Required:

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