a. Explain the relationships among the static budget, flexible budget, and actual results. b. Assume that a

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a. Explain the relationships among the static budget, flexible budget, and actual results.

b. Assume that a group practice has both capitated and fee-forservice

(FFS) patients. Furthermore, the number of capitated enrollees has changed over the budget period. To calculate the volume variance and break it down into enrollment and utilization components, how many flexible budgets must be constructed?

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