Quesnel Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 5,300 patient-visits, but its actual level of activity was 5,500 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting:

	Fixed element per month	Variable element per patient-visit
Revenue	-	$ 33.50
Personnel expenses	$ 32,800	$ 10.90
Medical supplies	$ 2,800	$ 6.90
Occupancy expenses	$ 7,800	$ 2.90
Administrative expenses	$ 6,800	$ 0.29

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).