Salina Clinic uses patient-visits as its measure of activity. The clinic has provided the following report: Planning Salina Clinic Comparison of Actual Results to Planning Budget For the Month Ended February 28 Variances Actual Results Budget Patient-visits (9) 2,000 2,100 Revenue ($53.909) $ 107,880 $ 113,190 $ 5,310 U Expenses: Personnel expenses ($26,100 + $19.204) 62,840 66,420 3,580 Medical supplies ($1,400 + $7.200) 16,250 16,520 270 F Occupancy expenses ($6,700 + $2.600) 11,970 12,160 190F Administrative expenses ($4,300 + $0.209) 4,710 4,720 10 F Total expense 95,770 99,820 4,050 F Net operating income $ 12,110 $ 13,370 $ 1,260 U Required: Prepare the clinic's flexible budget performance report for February. Label each variance as favorable (5) or unfavorable (U)