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 ($11,500 + $126.00q)		36,700
Supplies ($5.00q)		1,000
Equipment rental ($2,300 + $21.00q)		6,500
Insurance ($4,000)		4,000
Miscellaneous ($520 + $1.48q)		816
Total expense		49,016
Net operating income	$	44,984

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.)