Problem 2 Refer to Problem 1 above. Columbia Clinic's actual results for 2020 are shown in the table below: Total FFS Visit Volume Payer Mix: Private Insurance Medicare Reimbursement Rates: Private Insurance Medicare Variable Costs Resource Inputs: Labor Supplies 100,000 visits 40% 60% $28 per visit $18 per visit 50,000 total hours 150,000 total units Variable Costs Input Prices: Labor Supplies $28 per hour $1.50 per unit Fixed Costs (overhead, plant, and equipment) $500,000 a. Construct Tallahassee Clinic's flexible budget for 2020. b. Calculate the revenue variance c. Calculate the cost variance d. Calculate the profit variance e. Focus on the revenue side. What is the volume variance? f. Focus on the revenue side. What is the price variance? g. Focus on the cost side. What is the volume variance? h. Focus on the cost side. What is the management variance?