the controller of the conrad aiken surgical center was reviewing monthly financial reports and noted some differences. The center had fallen 8 short of its plan to perform 450 procedures during the month. Despite that shortfall, surgical revenue exceeded the $830,250 budget, coming in at $ 848,640. a. what was the total revenue per procedure projected in the flexible budget estimate? b. calculate the revenue volume and revenue rate variance. was each favorable or unfavorable. c. calculate the total variance. was it favorable or unfavorable?