Puget Sound Divers provides diving services, such as underwater ship repairs, to its clients. 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 ($470.00q)	$ 94,000
Expenses:
Wages and salaries ($11,200 + $120.00q)	35,200
Supplies ($4.00q)	800
Equipment rental ($2,400 + $25.00q)	7,400
Insurance ($4,200)	4,200
Miscellaneous ($510 + $1.48q)	806
Total expenses	48,406
Net operating income	$ 45,594

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

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.

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