Mayberry Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $58.90 per patient-visit. Personnel expenses should be $36,000 per month plus $16.10 per patient-visit. Medical supplies should be $2,300 per month plus $11.50 per patient-visit. Occupancy expenses should be $8,700 per month plus $3.50 per patient-visit. Administrative expenses should be $4,200 per month plus $1.60 per patient-visit.

The clinic reported the following actual results for November:

Patient-visits 2,830

Revenue $179,240

Personnel expenses $ 85,320

Medical supplies $ 37,040

Occupancy expenses $ 16,150

Administrative expenses $ 6,550

Required: Prepare a report showing the clinic's revenue and spending variances for November (a flexible budget performance report). 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).