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)	300
Revenue ($380.00q)	$ 114,000
Expenses:
Wages and salaries ($11,700 + $122.00q)	48,300
Supplies ($6.00q)	1,800
Equipment rental ($2,300 + $24.00q)	9,500
Insurance ($3,900)	3,900
Miscellaneous ($550 + $1.48q)	994
Total expense	64,494
Net operating income	$ 49,506

During May, the companys actual activity was 290 diving-hours. Required: Prepare a flexible budget for May. (Round your answers to the nearest whole number.)

Puget Sound Divers

Flexible Budget

For the Month Ended May 31

Actual diving-hours:

Revenue:

Expenses:

Wages and salaries:

Supplies:

Equipment rental:

Insurance:

Miscellaneous:

Total expense:

Net operating income: