please give the calculation

Seard Clinic Searl Clinic uses patient-visits as its measure of activity. The clinic has provided the following report: Seard Clinic For the Month Ended December 31 Planning Budget Actual Results Patient-visits 2,000 2,400 Revenue ($58.104) $116,200 $ 142,080 Expense: Personnel expenses ($30,400+$17.404) 65,200 74,250 Medical supplies ($1,300+$9.609) 20,500 24,670 Occupancy expense ($9,000+$1.909) 12,800 14,020 Administrative expenses ($6,200+$0.300) 6,800 6,860 Total expense 105,300 119.800 Net operating income $10.900 $22.280 Prepare the clinic's flexible budget performance report for December. Label each variance as favorable (F) or unfavorable (U). I Seard Clinic For the Month Ended December 31 Activity Flexible Revenue and Variances Spending Budget Variances Variances Planning Budget 2,000 $116,200 Actual Results 2,400 $142,080 65,200 74,250 Patient-visits Revenue ($58.109) Expense: Personnel expenses ($30,400+$17.409) Medical supplies ($1,300+$9.609) Occupancy expense ($9,000+$1.909) Administrative expenses (56,200 $0.300) Total expense Net operating income 20,500 24,670 12,800 14,020 6,800 6,860 105,300 S10,900 119,800 $22,280