Willow Clinic bases its budgets on patient visits. The clinic has provided the following data concerning the formulasites in its budgeting:

fixed element per month:

Personal expenses $$23900$

Occupancy expenses $$5150$

Administrative expenses $$4170$

Variable element per patient$-$visit

revenues $$52$

medical supplies $$6\mathrm{.}60$

occupancy expenses $$2\mathrm{.}40$

The behaviour of the revenue and expenses is valid for between $2,000$ and $4,000$ patient$-$visits per month.

a$)$ Prepare a flexible budget for $2,000$ and $3,000$ patient$-$visits in a month. $(14$ marks$)$

Patient$-$visits

Variable element per month

$2,000$

$3,000$

Less: variable expenses

Medical supplies

Occupancy expenses

Total variable expenses

Contribution margin

Less: fixed expenses

Personnel expenses

Occupancy expenses

Administrative expenses

Total fixed expenses

Operating income If there were $2,120$ patient$-$visits last month, what would the budgeted operating income have been? $(4$ marks$)$

Number of patient$-$visits

Revenue

Operating income