The controller for Rainbow Children$$s Hospital, located in Munich, Germany, estimates that the hospital uses $35$ kilowatt$-$hours of electricity per patient$-$day, and that the electric rate will be $0\mathrm{.}23$ euro per kilowatt$-$hour. The hospital also pays a fixed monthly charge of $3,000$ euros to the electric utility to rent emergency backup electric generators.

Required:

Construct a flexible budget for the hospital$$s electricity costs using each of the following techniques.

Formula flexible budget.

Columnar flexible budget for $40,000,50,000$ and $60,000$ patient$-$days of activity.