PROBLEM 3 Dilley Clinic uses patient-visits as its measure of activity. During November, the clinic budgeted for 3,100 patient-visits, but its actual level of activity was 3,500 patient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Variable element per customer $ 31.40 $ 8.50 S 5.30 s 0.90 S 0.30 Fixed element per month Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses s 28,000 $ 800 S 7,400 S 2,900 Actual results for December: s 109,940 s. 57,830 S 19,360 S 10,110 $ 3,920 Revenue Personnel expenses Medical supplies Administrative expenses Required: Prepare a report showing the clinic's revenue and spending variances for November. Label each variance as favorable (F) or unfavorable (U)