Gator Divers is a company that provides diving services such as underwater ship repairs to clients in the Tampa Bay area. The company s planning budget for March appears below:

Gator Divers
Planning Budget
For the Month Ended March 31
Budgeted diving-hours (q) 200
Revenue ($380.00q) $ 76,000

Wages and salaries ($12,000 + $130.00q) 38,000
Supplies ($5.00q) 1,000
Equipment rental ($2,500 + $26.00q) 7,700
Insurance ($4,200) 4,200
Miscellaneous ($540 + $1.50q) 840

Total expense 51,740

Net operating income $ 24,260


During March, the company s activity was actually 190 diving-hours. Complete the flexible budget for that level of activity.