Mcgannon Clinic uses patient-visits as its measure of activity. During November, the clinic budgeted for 3,700 patient-visits, but its actual level of activity was 4,100 patient-visits. The clinic uses the following revenue and cost formulas in its budgeting, where q is the number of patient-visits: Revenue: $23.90q Personnel expenses: $20,800 + $7.90q Medical supplies: $800 + $3.50q Occupancy expenses: $6,100 + $1.30q Administrative expenses: $3,100 + $0.10q The clinic reported the following actual results for November: Revenue: $93,580 Personal Expenses $55,230 Medical Supplies $15,620 Occupancy Expenses $10,880 Administrative Expenses $3,450 Required: Prepare the clinic's flexible budget performance report for November. Label each variance as favorable (F) or unfavorable (U)