$1.$ Create a budget for the $2023$ year based on $2022$ actual results and increase of $5\%$ in both revenues and expenditures. $2.$ Adjust $2023$ Budget for Billings based on service fees revenues $(40\%$ billings$)$ and include proportion of billings paid $(60\%)$ to contracted doctors as a variable operating expense. $3.$ Adjust expenses proportionately between block funding and billing revenues and prepare budgeted P&L based on block funding and billings. Create two columns one for block funding revenues and proportion of costs and the other the P&L based on billings which will have $100\%$ of doctors$$ payments allocated the remainder of costs will be pro$-$rata between the block funding and billings P&L$$s$.4.$ In the P&L based on billings remove fixed costs to calculate Budgeted Contribution Margin P&L $2023$ for billings column. $5.$ Calculate the number of each type of consultation that took place in the $2023$ year $($short medium and long$)$ and the budgeted number of consultations given the price remained static. The number of short and medium consultations remain constant in the $2022$ and $2023$ year. $6.$ Calculate the budgeted CM per each type of consultation and the overall average budgeted contribution margin. $($hint need to think about variable costs per minute$)7.$ Calculate the sales variances, do not round your answers during calculations in spreadsheet but present your answers in the report to the dollar.