Case study on the differantial costing calculation for Fort England Pyschiatric hospital budget and expenditure report for $2018/2019\backslash$table$[[$Row Labels,$\backslash$table$[[$Sum of$],[$Original$],[$Budget$]],\backslash$table$[[$Sum of$],[$Current$],[$Budget$]],\backslash$table$[[$Sum of$],[$Total$],[$Expenditure$]],\backslash$table$[[$Sum of$],[$Commitment$]],\backslash$table$[[$Sum of$],[$Available$],[$Budget$]],\backslash$table$[[$Fixed$],[$cost$]],\backslash$table$[[$Variable$],[$cost$]],\backslash$table$[[$Justification$/],[$Assumptions$]]],[$FORT ENGLAND PSYCH HOSP $*$P$,228,493,000,221,775,794,172,235,064,9,41980,40,125,750,,,],[$COMPENSATION OF EMPLOYEES,$159,192,000,159,345,000,133,016,050,-,26,328,950,,,],{[}^{**}$ salaries and wages,$140,230,639,140,383,639,115,886,831,-,24,496,808,,,],[*$social contributions,$18,961,361,18,961,361,17,129,219,-20,1,832,142,,,],[$GOODS AND SERVICES,$60,201,000,56,9540,00,37,111,091,9,345,000,10,497,909,,,],[\backslash$table$[[$AGENCY&SUPRT$/$OUTSOURCED$],[$SERVICES$]],-,47,000,-,,,47,000,,,],[$COMMUNICATION$,732,000,735,000,733851,7,685,(6,536),,,],[$CONS SUPPLIES,$1,800,000,1,845,000,1,454,962,233,858,156,180,,,],[$CONS:STA,PRINT&OFF SUP,$500,000,744,000,670,952,35,220,37,828,,,],[$CONTRACTORS$,1,000,000,1,061,000,946,884,21,785,92,331,,,],[$FLEET SERVICES$($F$/$SER$),500,000,500,000,391,100,-,108,900,,,],[$INV: MEDICINE,$4,150,000,4,168,000,562,334,-20,3,605,666,,,],[$INV:CHEMS,FUEL,OIL,GAS,WOOD&COAL,$190,000,215,759,98,837,10,547,106,375,,,],[$INV: FOOD & FOOD SUPPLIES,$8,285,178,8,299,178,5,524,421,988,474,1,786,283,,,],[$INV: MATERIALS & SUPPLIES,$1,114,622,1,146,622,901,790,233,415,11,416,,,],[$INV: MEDICAL SUPPLIES,$3,027,762,4,499,762,3,484,246,211,753,803,762,,,],[$INV: OTHERS SUPPLIES,$2,800,000,3,617,613,2,953,763,236,059,427,791,,,],[$LABORATORY SERVICES,$1,000,000,1,277,000,906,373,93,627,277,000,,,],[$MINOR ASSETS,$1,600,000,1,605,000,596,396,153,153,855,451,,,],[$OPERATING LEASES,$1,000,000,1,000,000,610,445,113,708,275,847,,,],[$OPERATING PAYMENT,$210,200,213,807,4,604,8,329,200,874,,,],[$PROPERTY PAYMENT,$31,673,000,25,361,021,16,999,421,6,962,149,),,,],[$TRANSPORT PROVIDED DEP ACTIVITY,$10,000,10,000,8,140,,1,860,,,],[$TRAVEL AND SUBSISTENCE,$608,238,608,238,262,573,35,238,310,427,,,],[$HOUSEOLDS $($HH$),2,100,000,2,100,00,332,190,-,1,767,810,,,],[$H$/$H: EMPLOYEE SOCIAL BENEFITS,$2,100,000,2,1000,000,323,190,,1,767,810,,,],[$MACHINERYAND EQUIPMENTS,$7,000,000,3,376,794,1,775732,69,980,1,531,082,,,],[$OTHER MACHINERY & EQUIPMENTS,$5,500,000,1,876,794,1,337,698,69,980,\frac{469,117}{4},,,],[$TRANSPORT EQUIPMENTS,$1,500,000,1,500,000,438,035,,1,061,966,,,],[$GRAND TOTAL,$228,493,000,221775794,172235064,9414980,40125750,,,]]$

$1.$ Using table, please identify and insert the Fixed and variable costs into appropriate column and Please provide a justification $/$ assumption for your choice? $6$ marks.

$2.$ What is the Total Amount for Fixed and Variable costs? $2$ Marks

$3.$ What id Breakeven point? $2$ Marks