Smawl Community Hospital projected the statistics contained in the attached spreadsheet under the tab Smawl. The table also includes the year-end actual values for each item. With this data, construct the Static, Actual and Flexible budgets for the hospital.

	Smawl Community Hospital Budget Data
	Budget	Actual	Flexible
Admissions	2,500	2,750	2,750
Reimbursement	7,500	7,300	7,500
Labor hours	250,000	270,000	275,000
Supplies (units)	1,250,000	1,400,000	1,375,000
Pharmaceuticals (units)	37,500	43,000	41,250
Wage rate	25	25.5	25
Supply cost per unit	2.45	2.55	2.45
Drug cost per unit	77	82	77
Fixed	6,500,000	7,000,000	6,500,000
Hours/admission	100	98	100
Supplies admission	500	509	500
Pharmaceuticals per admission	15	16	15