plz answer b and c

Activity 5.1 The following cost and activity data were recorded for the Long Mountain Dispensary for the last two months ended 30 June 2004. In Patients April June 1400 1700 Doctors' fees 566,000 680,000 Consumables Materials 49,000 59,500 Administrative salaries 150,000 150,000 Depreciation 14,000 17,000 Cost of utilities 150,000 225,000 Cleaning 75,000 150,000 In view of the forthcoming budget preparation, the Principal Accountant posted at your parent Ministry has asked you to submit detail of your departmental costs for the financial year 2004/05. Required: (a) Classify each type of cost with a brief explanatory and where appropriate separate the fixed and variable elements of each cost. (10 marks) (b) Assuming that the pattern of cost behaviour remains the same calculate the expected cost for each item for 2000 in patients. (5 marks) (c) Prepare a brief for the Accountant of your Ministry explaining the importance of such exercise, with particular reference to your Dispensary. (5 marks)