McCarter clinic bases its budgets on the activity measure patient-visits. During April, the clinic planned for 2,700 patient-visits, but its actual level of activity was 2,400 patient visits. The clinic has provided the following data concerning the formula it uses in its budgeting:

Fixed element per month Variable element per patient visit

Revenue................... $46.50

Personnel expenses..... $ 33,500 $13.50

Medical Supplies.......... $1,200 $8.30

Occupancy expenses..... $ 9,100 $1.50

Administrative expenses $ 4,400 $0.40

Prepare a report showing the clinic's activity variances for April. Indicate in each case whether the variance is favorable (F) or unfavorable (U)