. Chela Clinic projected the following budget information for 2015 90,000 visits Total FFS Visit Volume Payer Mix Blue Cross 40% 60'% Highmark Reimbursement Rates: $25 per visit $20 per visit Blue Cross Highmarlk Variable Costs Resource Inputs 48,000 total hours 100,000 total units Labor Supplies Labor Supplies Resource Input Prices: $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 each key budget assumption might result in a budget variance, and name the variance that would be used to examine results associated with each assumption