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)		200
Revenue ($390.00q)	$	78,000
Expenses:
Wages and salaries ($11,200 + $122.00q)		35,600
Supplies ($6.00q)		1,200
Equipment rental ($2,100 + $26.00q)		7,300
Insurance ($4,100)		4,100
Miscellaneous ($530 + $1.48q)		826
Total expense		49,026
Net operating income	$	28,974

During May, the companys actual activity was 190 diving-hours.

Required:

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