Quesnel Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 2,800 patient-visits, but its actual level of activity was 3,000 patient-visits. Revenue is budgeted at $29.00 per patient-visit. The clinic has provided the following data concerning the expense formulas it uses in its budgeting:

	Fixed element per month			Variable element per patient-visit
Salary expenses	$	22,100		$	8.30
Medical supplies	$	800		$	4.10
Rent and utilities expenses	$	6,000		$	1.00
General expenses	$	2,800		$	0.10

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).