Chapter 8: Financia l Planning and Budgeting elsea Clinic projected the following budget information for 2015: Che 8.6 Total FFS Visit Volume Payer Mix: 90,000 visits Blue Cross 40% 60% Highmark Reimbursement Rates: Blue Cross Highmark $25 per visit $20 per visit Variable Costs Resource Inputs: Labor 48,000 total hours 100,000 total units Supplies Resource Input Prices: Labor Supplies $25.00 per hour $1.50 per unit $500,000 Fixed Costs (overhead, plant, and equipment) a. Construct Chelsea Clinic's operating budget for 2015 b. Discuss how cach key budget assumption might result in a budget variance, and name the variance that would be used to examine rrsults assnciated with each assumption