8.3 Here are the budgets of Brandon Surgery Center for the most recent historical quarter (in thousands of dollars)

280 Healthcare Finance is the most TOCCA Actual 1,300 8.3 Here are the budgets of Brandon Surgery Cent historical quarter (in thousands of dollars): Static JdNumber of surgeries 1,200 Patient revenue $2,400 Salary expense 1,200 Non-salary expense 600 $ 600 Flexible 1,300 $2,600 1,300 650 $ 650 $2,535 1,365 585 $ 585 Profit es are variable and calculated. (Hint: sumes that all revenues and costs are vari hence tied directly to patient volume. a. Explain how cach amount in the flexible budget was calcular Examine the static budget to determine the relationshi get line to volume.) b. Determine the variances for each line of the profit and loss both in dollar terms and in percentage terms. (Hint: Each line total variance, a volume variance, and a price variance for and management variance [for expenses].) c. What do the Part b results tell Brandon's managers about the sun center's operations for the quarter? fit and loss statement, t: Each linc has a variance (for revenues)