The controller for Rainbow Children$$s Hospital, located in Munich, Germany, estimates that the hospital uses $27$ kilowatt$-$hours of electricity per patient$-$day, and that the electric rate will be $0\mathrm{.}15$ euro per kilowatt$-$hour. The hospital also pays a fixed monthly charge of $2,200$ 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.

$1.$ Formula flexible budget.

$2.$ Columnar flexible budget for $32,000,42,000$ and $52,000$ patient$-$days of activity.