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2.) Seard Clinic uses patient-visits as its measure of activity. The clinic has provided the following report: Seard Clinic Comparison of Master Budget to Actual Results For the Month Ended Dec 31 Master Budget 2,000 Actual Results 2,400 Patient-visits Revenue ($58.100) $116,200 $142,080 Expenses: Personnel ($30,400+$17.40) 65,200 74,250 Medical supplies ($1,300+$9.604) 20,500 24,670 Occupancy ($9,000+$1.907) 12,800 14,020 Administrative ($6,200+$0.300) 6,800 6,860 Net operating income $10,900 $22,280 Required: Prepare the clinic's flexible budget performance report for the month of December. Calculate the Revenue and Spending Variance, and label each variance as favorable (F) or unfavorable (U)