Quesnel Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3,700 patient-visits, but its actual level of activity was 3,900 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element per month $ 31,200 $ 1,200 $ 6,200 $ 5,200 Variable element per patient-visit $ 31.90 $ 9.30 $ 5.30 $ 1.30 $ 0.13 Required: Prepare a report showing the clinic's activity variances for February. Indicate in each case whether the variance is favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Quesnel Clinic Activity Variances For the Month Ended February 28 Flexible Planning Budget Budget 3,900 3,700 Activity Variances Patient-visits Revenue Expenses Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expense Net operating income