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 ($480.00q)	$ 144,000
Expenses:
Wages and salaries ($12,000 + $120.00q)	48,000
Supplies ($4.00q)	1,200
Equipment rental ($2,100 + $22.00q)	8,700
Insurance ($4,000)	4,000
Miscellaneous ($500 + $1.42q)	926
Total expenses	62,826
Net operating income	$ 81,174

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.