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)	250
Revenue ($390.00q)	$ 97,500
Expenses:
Wages and salaries ($11,300 + $130.00q)	43,800
Supplies ($3.00q)	750
Equipment rental ($2,400 + $25.00q)	8,650
Insurance ($4,200)	4,200
Miscellaneous ($530 + $1.42q)	885
Total expense	58,285
Net operating income	$ 39,215

During May, the companys actual activity was 240 diving-hours.

Required:

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