$2.$ Quesnel Clinicbases its budgets on the activity measure patient$-$visits. During February, the clinic planned for $2,800$ patient$-$visits, but its actual level of activity was $3,000$ patient$-$visits. The clinic has provided the following data concerning the formulas it uses in its budgeting:

Fixed element

per month Variable element per patient$-$visit

Revenue $-$ $ $28\mathrm{.}00$

Personnel expenses $ $21,800$ $ $8\mathrm{.}30$

Medical supplies $ $800$ $ $4\mathrm{.}10$

Occupancy expenses $ $6,000$ $ $1\mathrm{.}00$

Administrative expenses $ $2,800$ $ $0\mathrm{.}10$

$-$

Required:

Prepare a report showing the clinic's activity variances for February. Indicate in each case whether the variance is favorable $($F$)$ or unfavorable $($U$).$