The controller for Rainbow Children

$$

s Hospital, located in Munich, Germany, estimates that the hospital uses

$27$

$$kilowatt

$-$

hours of electricity per patient

$-$

day, and that the electric rate will be

$0\mathrm{.}15$

$$euro per kilowatt

$-$

hour. The hospital also pays a fixed monthly charge of

$2$

$,$

$200$

$$euros to the electric utility to rent emergency backup electric generators.

$$

Required:

Construct a flexible budget for the hospital

$$

s electricity costs using each of the following techniques.

$$

$1.$

$$Formula flexible budget.

$2.$

$$Columnar flexible budget for

$32$

$,$

$000$

$,$

$42$

$,$

$000$

$$and

$52$

$,$

$000$

$$patient

$-$

days of activity.