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)	250
Revenue ($410.00q)	$ 102,500
Expenses:
Wages and salaries ($11,000 + $128.00q)	43,000
Supplies ($4.00q)	1,000
Equipment rental ($2,200 + $24.00q)	8,200
Insurance ($4,100)	4,100
Miscellaneous ($520 + $1.50q)	895
Total expenses	57,195
Net operating income	$ 45,305

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

Required:

Prepare a flexible budget for May.

Note: 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 expenses
Net operating income