Toadvine Clinic uses patient-visits as its measure of activity. During April, the clinic budgeted for 3,800 patient-visits, but its actual level of activity was 3,400 patient-visits. The clinic uses the following revenue and cost formulas in its budgeting, where q is the number of patient-visits: Revenue: $39.70q Personnel expenses: $38,700 + $11.50q Medical supplies: $1,000 + $7.25q Occupancy expenses: $11,700 + $1.20q Administrative expenses: $6,700 + $0.30q The clinic reported the following actual results for April:

Revenue	$132,280
Personnel expenses	$76,500
Medical supplies	$26,300
Occupancy expenses	$16,210
Administrative expenses	$7,620

Required: (please show all work)** very important Prepare a report showing the clinic's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U).