Consider the following 2012 data for Newark general hospital (in millions of dollars): SIMPLE budget: Revenues $4.7, Costs 4.1, Profit 0.6. FLEXIBLE budget: Revenues $4.8, costs 4.1, profit 0.7. ACTUAL results: Revenue $4.5, costs 4.2, profit 0.3. a. Calculate and interpret the two profit variables. b. calculate and interpret the two revenue variables. c. calculate and interpret the two costs variables. d. How are the variances related?