Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3, 800 patient-visits, but the actual level of activity was 4,000 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Required: Prepare the report showing the clinic's activity variances for February. Indicate in each case whether the variance is favorable (F) or unfavorable (U)