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)	300
Revenue ($470.00q)	$ 141,000
Expenses:
Wages and salaries ($11,900 + $126.00q)	49,700
Supplies ($5.00q)	1,500
Equipment rental ($2,200 + $23.00q)	9,100
Insurance ($3,800)	3,800
Miscellaneous ($510 + $1.46q)	948
Total expenses	65,048
Net operating income	$ 75,952

During May, the companys actual activity was 290 diving-hours.

Required:

Prepare a flexible budget for May.

Note: Round your answers to the nearest whole number.