Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $60.90 per patient-visit. Personnel expenses should be $36,200 per month plus $16.30 per patient-visit. Medical supplies should be $2,500 per month plus $11.70 per patient-visit. Occupancy expenses should be $8,900 per month plus $4.50 per patient-visit. Administrative expenses should be $4,400 per month plus $2.60 per patient-visit.

The clinic reported the following actual results for November:

Patient-visits		2,850
Revenue	$	189,240
Personnel expenses	$	87,320
Medical supplies	$	38,640
Occupancy expenses	$	17,750
Administrative expenses	$	8,150

Required:

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