2 Following are the budgets of Brandon Surgery Center for the most recent historical quarter (in thousands of dollars): The center assumes that all revenues and costs are variable and hence tied directly to patient volume. a. Explain how each amount in the flexible budget was calculated. (Hint: Examine the simple budget to determine the relationship of each budget line to volume.) b. Determine the variances for each line of the P&L statement, both in dollar terms and in percentage terms. c. What do the results in part b tell Brandon's managers about the center's operations for the quarter