Laizure Clinic uses patient$-$visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $$61\mathrm{.}90$ per patient$-$visit. Personnel expenses should be $$36,300$ per month plus $$16\mathrm{.}40$ per patient$-$visit. Medical supplies should be $$2,600$ per month plus $$11\mathrm{.}80$ per patient$-$visit. Occupancy expenses should be $$9,000$ per month plus $$5\mathrm{.}00$ per patient$-$visit. Administrative expenses should be $$4,500$ per month plus $$3\mathrm{.}10$ per patient$-$visit.

The clinic reported the following actual results for November:

Patient$-$visits $2,860$

Revenue $ $194,240$

Personnel expenses $ $88,320$

Medical supplies $ $39,440$

Occupancy expenses $ $18,550$

Administrative expenses $ $8,950$

Required:

Prepare a report showing the clinic's revenue and spending variances for November. Label each variance as favorable $($F$)$ or unfavorable $($U$).($Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.$)$