Sorry please help with both questions, I do not have many posting questions available in the acct. Will give you good rating

Dr. Robert's Clinic uses patient-visits as its measure of activity. During July, the clinic budgeted for 2,700 patient-visits, but its actual level of activity was 3,200 patient-visits. The clinic uses the following revenue and cost formulas in its budgeting, where is the number of patient-visits: Revenue: $49.600 Personnel expenses: $31,200 + $15.109 Medical supplies: $700 + $9.60q Occupancy expenses: $10,000+ $2.00 Administrative expenses: $7,000 + $0.204 The clinic reported the following actual results for July: Revenue $165.680 Personnel expenses $76,190 Medical supplies $31.790 Occupancy expenses $15.960 Administrative expenses. $7,600 Required: Prepare the clinic's flexible budget performance report for July. The Report should include both Spending variances as well as Activity variances. Label each variance as favorable (F) or unfavorable (U). Inglenook Corporation makes a product with the following standard costs: Direct materials... Direct labor...... Variable overhead... Standard Quantity of Hours Standard Price or Rate Standard Cost Per Unit 8.2 pounds $7.00 per pound $57,40 0.4 hours $20.00 per hour $8.00 0.4 hours $2.00 per hour $0.80 The company budgeted for production of 2,450 units in June, but actual production was 2,500 units. The company used 19,500 pounds of direct material and 1.030 direct labor-hours to produce this output. The company purchased 22,000 pounds of the direct material at $6.70 per pound. The actual direct labor rate was $19.20 per hour and the actual variable overhead rate was $1.80 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. Required: a. Calculate the materials price and quantity variances for June. b. Calculate the labor rate and efficiency variances for June