The controller for Rainbow Childrens Hospital, located in Munich, Germany, estimates that the hospital uses 31 kilowatt-hours of electricity per patient-day, and that the electric rate will be .19 per kilowatt-hour. The hospital also pays a fixed monthly charge of 2,600 to the electric utility to rent emergency backup electric generators.*

*The European monetary unit , the euro, is used by most European countries.

Required:

Construct a flexible budget for the hospitals electricity costs using each of the following techniques.

1.	Formula flexible budget. (Round per unit rate to 2 decimal places.)

2.	Columnar flexible budget for 36,000, 46,000, and 56,000 patient-days of activity.