Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $70.90 per patient-visit. Personnel expenses should be $37,200 per month plus $17.30 per patient-visit. Medical supplies should be $3,500 per month plus $12.70 per patient-visit. Occupancy expenses should be $9,900 per month plus $9.50 per patient-visit. Administrative expenses should be $5,400 per month plus $7.60 per patient-visit. The clinic reported the following actual results for November Patient-visits Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Required: 2,950 $239,240 $97,320 $ 46,640 $ 25,750 $16.150 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 (ie., zero variance). Input all amounts as positive values.) Laizure Clinic Revenue and Spending Variances For the Month Ended November 30 Patient-visits Revenue Expenses: Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expense Net operating income Actual Results 2,950 Flexible Budget: 2,950 Revenue and Spending Variances