please show all the steps and calculation

3. The following budget of Acumen Surgery Center reflects the most recent historical quarter (in thousands of dollars): Simple Flexible Actual 1,800 1,300 1,300 Number of Surgery $3,400 $2,200 $3,535 Patient Revenue $1,900 $1,100 $1,165 Salary Expense Non-salary Expense 5800 $650 S585 Profit $800 $650 $585 The center assumes that all revenues and cost are variable and hence tied directly to patient volume, Explain how each amount in the flexible budget was calculated. Chint: examine the simple budget to determine the relationship of each budget line to volume b. Determines the variance for each line of the P&L statement, both in dollar terms and percentage terms c. What do the results in part bell The Bronx Surgery Center's managers about the center's operations for quarter I 100% 0&s