The controller for Rainbow Children’s Hospital, located in Munich, Germany, esti

The controller for Rainbow Children’s Hospital, located in Munich, Germany, estimates that the hospital uses 30 kilowatt-hours of electricity per patient-day, and that the electric rate will be .10 euro per  kilowatt-hour. The hospital also pays a fixed monthly charge of 1,000 euros to the electric utility to rent  emergency backup electric generators. 
Required:  Construct a flexible budget for the hospital’s electricity costs using each of the following techniques. 
Formula flexible budget. 
Columnar flexible budget for 30,000, 40,000 and 50,000 patient-days of activity. List variable and  fixed electricity costs separately.
Hilton, Ronald. Managerial Accounting: Creating Value in a Dynamic Business Environment (p. 502). McGraw-Hill Higher Education.
ISBN-13: 978-1260566390