Quesnel Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 3,900 patient-visits, but its actual level of activity was 4,100 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		-		$	32.10
Personnel expenses	$	31,400		$	9.50
Medical supplies	$	1,400		$	5.50
Occupancy expenses	$	6,400		$	1.50
Administrative expenses	$	5,400		$	0.15

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.)

	Flexible Budget	Planning Budget	Activity	Variances
Patient-visits
Revenue
Expenses:
Personnel expenses
Medical Supplies
Occupancy Expenses
Admin. expenses
Total expense

Net Operating Income / / / /

*Forgot Row^