Chelsea Clinic projected the following budget information for 2015: Total FFS Visit Volume Payer Mix: 90,000 visits Blue Cross 40% 60% Highmark Reimbursement Rates: Blue Cross $25 per visit $20 per visit Highmark Variable Costs Resource Inputs: Labor Supplies 48,000 total hours 100,000 total units Resource Input Prices: Labor $25.00 per hour $1.50 per unit $500,000 Supplies 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