Elvin Hospital bases its budgets on patient-visits. The hospital's static planning budget for May appears below:

Budgeted number of patient-visits		9,300
Budgeted variable costs:
Supplies (@ $8.49 per patient-visit)	$	78,957
Laundry (@ $7.99 per patient-visit)		74,307
Budgeted fixed costs:
Wages and salaries		98,800
Occupancy costs		80,280
Total expense	$	332,344

Required:

Prepare a flexible budget for 9,800 patient-visits per month.

Elvin HospitalFlexible BudgetActual patient-visits9,800SuppliesLaundryWages and salariesOccupancy costsTotal expense