uget 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)		200
Revenue ($470.00q)	$	94,000
Expenses:
Wages and salaries ($11,200 + $122.00q)		35,600
Supplies ($3.00q)		600
Equipment rental ($2,300 + $21.00q)		6,500
Insurance ($4,200)		4,200
Miscellaneous ($510 + $1.50q)		810
Total expense		47,710
Net operating income	$	46,290

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

Required:

Prepare a flexible budget for May. (Round your answers to the nearest whole number.)