P 1. Flexible Budget, Total Cost: $7,248,000

P 2. 2. Center Income: $194,782

P 3. 1. Flexible Budget, Contribution Margin: $88,200

P 4. 3. Economic value added for 20x4: $21,850

P 5. 1. Residual income: ($2,500)

P 6. 2. Center Income: $418,555

P 7. 3.a. Actual Return on Investment: 6.3%

P 8. 3. Economic value added: $126,000