Following are the budgets of Brandon Surgery Center for the most recent historical quarter (in thousands of dollars):

Simple Flexible Actual

Number of Surgeries 1,200 1,300 1,300

Patient Revenue $2,400 $2,600 $2,535

Salary expense $1,200 $1,300 $1,365

Non salary expense $600 $650 $585

Profit $600 $650 $585

The center assumes that all revenues and costs are variable and hence tied directly to patient volume.

a. Explain how each amount in the flexible budget was calculated.

b. Determine the variances for each line of the P&L statement, both in dollar terms and in percentage terms.

Can you please also show me the formula to convert the dollar amount into percentage amount. Thank you.