6.2 Following are the budgets of Brandon Surgery Center for the most recent historical quarter (n thousands of dollars): Simple Flexible Actual Number of surgeries 1,200 1,300 1,300 Patient revenue $2,40o $2,60o $2,535 Salary expense $1,200 1,300 $1,365 Nonsalary expense 600 650 585 Profit 600 650 585 The center assumes that all revenues and costs are variable and hence tied directly to patient volume. a. Explain how each a in the flexible budget was calculated. (Hint: Examine the simple budget to determine the relationship of each budget line to volume.)