8.3 Here are the budgets of Brandon Surgery Center for the most recent d utilization tructed? historical quarter (in thousands of dollars) Static Flexible Actual Number of Surgeries 1,200 1,300 1,300 $2,400 $2,600 $2,535 1,200 1,300 1,365 585 Patient Revenue Salary Expense Nonsalary Expense Profit ospital (in 600 650 S 600 650 585 he 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 static budget to determine the relationship of each budget line to volume.)