The Moya nic specializes in the provision of drug recovery services to clients. The service is provided on a residential basis and clients stay for whatever number of days suit their needs. Budgeted estimates for the year ending 30 March 2022 are as follows: (b) (a) The maximum capacity of the clinic is 30 clients per day for 360 days in the year. Clients are invoiced at a fee per day. The budgeted occupancy levels will vary with the client fee level per day and is estimated at different percentages of maximum capacity as follows: (c) Client fee Occupancy level Occupancy as a percentage of maximum per day capacity $50 High 90% $70 Most likely 70% $95 Low 50% Variable costs are also estimated at one of three levels per client day. The high, most likely and low levels per client day are $20, $25, and $30, respectively. The range of cost levels reflect only the possible effect of the prices of goods and services. Required: (a) Prepare a payoff table showing the budgeted contribution earned by The Moya Clinic for the year ended 31 March 2022 for each of the nine possible outcomes. (7 marks) (b) State the client fee strategy for the year to 31 March 2022 which will result from the use of