Puget Sound Divers is a company that provides diving services such as underwater ship repairs to clients in the Puget Sound area. The company's planning budget for May appears below:

Puget Sound Divers Planning Budget For the Month Ended May 31
Budgeted diving-hours (q)		300
Revenue ($410.00q)	$	123,000
Expenses:
Wages and salaries ($11,700 + $126.00q)		49,500
Supplies ($4.00q)		1,200
Equipment rental ($2,200 + $22.00q)		8,800
Insurance ($3,900)		3,900
Miscellaneous ($510 + $1.50q)		960
Total expense		64,360
Net operating income	$	58,640

During May, the company's actual activity was 290 diving-hours.

Required:

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