Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3,500 patient-visits, but the actual level of activity was 3,700 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				$	31.70
Personnel expenses	$	31,000		$	9.10
Medical Supplies	$	1,000		$	5.10
Occupancy expenses	$	6,000		$	1.10
Administrative expenses	$	5,000		$	0.11

Required:

Complete the report showing the clinic's activity variances for February. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)