Laizure Clinic uses patient$-$visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $$58\mathrm{.}90$ per patient$-$visit. Personnel expenses should be $$36,000$ per month plus $$16\mathrm{.}10$ per patient$-$visit. Medical supplies should be $$2,300$ per month plus $$11\mathrm{.}50$ per patient$-$visit. Occupancy expenses should be $$8,700$ per month plus $$3\mathrm{.}50$ per patient$-$visit. Administrative expenses should be $$4,200$ per month plus $$1\mathrm{.}60$ per patient$-$visit.

The clinic reported the following actual results for November:

Patient$-$visits $2,830$

Revenue $ $179,240$

Personnel expenses $ $85,320$

Medical supplies $ $37,040$

Occupancy expenses $ $16,150$

Administrative expenses $ $6,550$

Required:

Prepare a report showing the clinic's revenue and spending variances for November. Label each variance as favorable $($F$)$ or unfavorable $($U$).$