The Hyde Park Surgery Center specializes in high risk cardiovascular surgery. The center needs to forecast its profitability over the next 3 years to plan for capital growth projects. For the first year, the hospital anticipates serving 1,200 patients, which is expected to grow by 8% per year. Based on cur-rent reimbursement formulas, each patient provides an average billing of $ 125,000, which will grow by 3% each year. However, because of managed care, the center collects only 25% of billings. Variable costs for supplies and drugs are calculated to be 10% of billings. Fixed costs for salaries, utilities, and so on, will amount to $ 20,000,000 in the first year and are assumed to increase by 5% per year. Develop a spreadsheet model to calculate the net present value of profit over the next 3 years. Use a discount rate of 4%. Define three reasonable scenarios that the center director might wish to evaluate and use the Scenario Manager to compare them.