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 ($410.00q) $ 164,000 Expenses: Wages and salaries ($12,000 + $122.00q) 60,800 Supplies ($4.00q) 1,600 Equipment rental ($2,100 + $26.00q) 12,500 Insurance ($4,000) 4,000 Miscellaneous ($510 + $1.48q) 1,102 Total expense 80,002 Net operating income $ 83,998 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.)