Coody Clinic uses patient-visits as its measure of activity. The clinic has provided the following report:

	Coody Clinic Comparison of Actual Results to Flexible Budget For the Month Ended July 31
		Static Budget	Flexible Budget	Actual Results	Variances
Patient-visits		2,300		2,000
Revenue ($36.40q)		$83,720		$76,110
Expenses:
Personnel expenses ($20,400 + $10.40q)		44,320		43,240
Administrative expenses ($2,400 + $0.40q)		3,320		3,080
Total expense		47,640		46,320
Net operating income		$36,080		$29,790

Required:

Complete the report showing the clinic's revenue and spending variances for July. Label each variance as favorable (F) or unfavorable (U).