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)		350
Revenue ($380.00q)	$	133,000
Expenses:
Wages and salaries ($11,900 + $122.00q)		54,600
Supplies ($4.00q)		1,400
Equipment rental ($2,200 + $23.00q)		10,250
Insurance ($4,200)		4,200
Miscellaneous ($510 + $1.42q)		1,007
Total expense		71,457
Net operating income	$	61,543

During May, the companys actual activity was 340 diving-hours.

Required:

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