Section II: Budget Kings Hospital in Sandakan, Sabah, introduced a new budgeting method that allowed the hospital's annual plan to be updated for changes in operating plans. For example, if the budget was based on 350 patient-days (number of patients x number of days in the hospital) and the actual count rose to 450 patient-days, the variable costs of staffing, lab work, and medication costs could be adjusted to reflect this change. The budget manager stated, "I work with hospital directors to turn data into meaningful information and effect change before the month ends." Instructions: (a) Identify the budgeting method being used under the new approach. Provide an explanation for the new budgeting method by clearly stating the evidence to support your