Febbo Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3,200 patient-visits, but its actual level of activity was 3,000 patient-visits. Revenue should be $54.00 per patient-visit. Personnel expenses should be $39,400 per month plus $16.70 per patient-visit. Medical supplies should be $1,300 per month plus $10.90 per patient-visit. Occupancy expenses should be $11,600 per month plus $2.00 per patient-visit. Administrative expenses should be $5,400 per month plus $0.30 per patient-visit.

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).