27. Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3,900 patient-visits, but the actual level of activity was 4,100 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Variable Fixed element element per per monthpatient-visit Personncl expenss$31,200 Medical supplies. Occupancy expense$1,300 $31.60 $9.80 $5.40 $1.00 $0.10 $6,900 $5,500 Administrative cxpenses 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). (5 Points)