Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $75.90 per patient-visit. Personnel expenses should be $37,700 per month plus $17.80 per patient-visit. Medical supplies should be $4,000 per month plus $13.20 per patient-visit. Occupancy expenses should be $10,400 per month plus $12.00 per patient-visit. Administrative expenses should be $5,900 per month plus $10.10 per patient-visit.

The clinic reported the following actual results for November:

Patient-visits		3,000
Revenue	$	264,240
Personnel expenses	$	102,320
Medical supplies	$	50,640
Occupancy expenses	$	29,750
Administrative expenses	$	20,150

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.)