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 ($450.00q)	$	180,000
Expenses:
Wages and salaries ($11,200 + $124.00q)		60,800
Supplies ($4.00q)		1,600
Equipment rental ($2,300 + $23.00q)		11,500
Insurance ($4,100)		4,100
Miscellaneous ($520 + $1.48q)		1,112
Total expense		79,112
Net operating income	$	100,888

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.)