are the budgets of Brandon Surgery Center for the most recent historical quarter (in thousands of dollars): Simple Flexible Actual 1,300 $2,400$%2,600 $%2,535 1,200 $1,300 $1,365 $ 600 650 585 $ 600 650 585 Number of surgeries 1,200 1,300 Patient revenue Salary expense Nonsalary expense Profit 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: Exam- ine the simple budget to determine the relationship of each budget line to volume.) Determine the variances for each line of the P&L statement, both in dollar terms and in percentage terms. What do the results in part b tell Brandon's managers about the center's opera- tions for the quarter? b. c