can you show me how you got your answer no excel equations also

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