You are the assistant to the Hospital s CFO (Chief Financial Officer). You have this year's budget in hand, which seems to be "on target" as year-end approaches. It Is time to calculate the budget for the coming year. The measurement of all hospital activities and services is in terms of "bed-days." I.e.. the total number of beds occupied by a patient for a day. [If the Hospital had 10 patients for 2 days, plus 5 patients for 5 days, then the "bed-days" would sum to (10 times 2) + (5 times 5). 45 total.] Table 4 (above) indicates this year's budget items. For the coming year. you expect a 10% increase in bed-days (increase in "activity"), in addition to that, some individual costs will rise, while some will not: Salaries of all Hospital nurses and technicians will increase by 5% Salaries of physician-employees will not increase (they have no union). Supply costs will Increase by 4%. Administrators will get no salary increase. For the example, physician salaries are a fixed cost; while all other costs are variable. KEEP IN MIND THAT VARIABLE COSTS RISE AS ACTIVITY INCREASES. The costs for next year's budget will be