Explain how each amount in the flexible budget was calculated: If static budget has 1200 surgeries, $2400 patient revenue, 1200 salary expense, 600 non salary expense and profit is $600. Flexible is 1300 surgeries, patient revenue is 2600, salary expense is 1300 non salary expense is 650, and profit is 650. Actual budget: 1300 number of surgeries, 2535 patient revenue, 1365 salary expense, 585 non salary expense and profit is 585.