Table 1 includes PCSs proposed budget for 2018. Using this as a basis, develop a revenue and expenses budget for each PCH center. Note that professional reading fees and laboratory expenses are variable costs that need to be allocated based on the type of visit. Generally, an occupational health visit (Categories 8 and 9 on Tables 2 and 3) including all physical has reading and laboratory costs 1.4 times general medical visit incurs (Category 1,2, or 3). For each line item in the budget, indicate whether the item is a fixed or variable expense and the basis of allocation or assignment for the budget for each center. Each center is expected to generate approximately the same profit margin. Given your analysis, will it? Should management change its expectations regarding average revenue per visit by center?