You have the following data for January 1 April 30 of this fiscal year with which to prepare an expense forecast. Fixed expenses were $2,500,000 and variable expenses were $450,000. During the first four months of the year, $45,000 of fixed expense money was spent on preparing for a health department survey that occurs once every five years. Volume through April 30 has been 18,000 visits. It is anticipated that monthly volume will be 18% higher in the remaining part of the year. Also, three new practitioners are expected to join the staff. They will start work on October 1 st . They each earn $125,000 per year plus fringe benefits of 12.5%.