Static		Flexible		Actual
		Budget		Budget		Results
	Assumptions:
	FFS visits	50,000				48,000
	Capitated visits	80,000				85,000
	Total	130,000				133,000
	FFS rate	40				42
	Capitated PMPM	3				3
	Variable costs per visit	12.00		13.00		12.50
	Fixed costs	500,000				480,000

complete the Flexible Budget and Actual columns HIGHLIGHTED