Static	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	600	650	585
profit	$ 600	$650	$585

The center assumes that all revenues and costs are variableand hence tied directly to patient volume

a. explain how each amount in the flexible budget wascalculated. (hint examine the static budge to determine therelationship of the each budge line to volume).

b. Determine the variances for each line of the profit andloss statement, both in dollar terms and in percentage terms.(hint: each line has a total variance, a volume variance, and amanagement variance).

c.What do the Part b results tell Brandon's managers about thesurgery center's operations for the quarter?

I am having a hard time understanding how to present theanswers