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 ($430.00q)	$	172,000
Expenses:
Wages and salaries ($12,000 + $126.00q)		62,400
Supplies ($6.00q)		2,400
Equipment rental ($2,400 + $25.00q)		12,400
Insurance ($3,900)		3,900
Miscellaneous ($550 + $1.48q)		1,142
Total expense		82,242
Net operating income	$	89,758

Required:

During May, the companys activity was actually 390 diving-hours. Complete the following flexible budget for that level of activity. (Round your final answer to nearest dollar amount.)