Calculate the total variance for patient revenue, salary expense, non-salary expense and profit, and interpret cach variance as favorable or unfavorable. Calculate the flexible budget for Pinehurst Surgery Center. Assume that all revenues and costs arc variable and arc tied directly to volume. Calculate the volume variance and the flexible budget variance for patient revenue, salary expense, non-salary expense and profit, and interpret cach variance as favorable or unfavorable. Assume that you are responsible for investigating the flexible budget variances for patient revenues and salary expense. What factors would you consider (name the factors that might be driving the variances)