To make the following problems easier I have summarized the following three financial statements side by side $-$ static budget, flexible budget and actual results.

$\backslash$table$[[$Assumptions:$,$Static Budget,Flexible Budget,Actual Results$],[$Blue Cross Visits,$36,000,40,000,40,000],[$Highmark Visits,$54,000,60,000,60,000],[$Total Visits,$90,000,100,000,100,000]]$

$\backslash$table$[[$Revenues$,,,,,,],[,$ Blue Cross,$$,900,000,$$$,1,000,000,$$$,1,120,000$