Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $56.90 per patient-visit. Personnel expenses should be $35,800 per month plus $15.90 per patient-visit. Medical supplies should be $2,100 per month plus $11.30 per patient-visit. Occupancy expenses should be $8,500 per month plus $2.50 per patient-visit. Administrative expenses should be $4,000 per month plus $0.60 per patient-visit.

The clinic reported the following actual results for November:

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) next to the "Revenue and Spending Variances" column. Input all amounts as positive values.)

Patient-visits Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 2,810 $169,240 $83,320 $35, 440 $14,556e $4,956e