Please provide explanations also

Here 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 $6oo $650 $8 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. (Hint: Examine the simple budget to determine the relationship of each budget line to volume.) b. Determine the variances for each line of the P&L statement, both n dollar terms and in percentage terms. c. What do the results in Part b tell Brandon?s managers about the center?s operations for the quarter