Touro Dental Clinic uses patient-visits as its measure of activity. During January, the clinic budgeted for 4,000 patient-visits, but its actual level of activity was 4,100 patient-visits. The clinic uses the following revenue and cost formulas in its budgeting, where q is the number of patient-visits: Revenue: $39.00q Personnel expenses: $38,000 + $11.50q Medical supplies: $1,000 + $7.20q Rent expenses: $11,700 + $1.30q Administrative expenses: $6,700 + $0.30q The clinic reported the following actual results for January: Revenue - $151,280 Personnel expenses - 80,500 Medical supplies - 32,300 Rent expenses - 16,310 Administrative expenses - 8,520 Required: Prepare a report showing the clinic's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U). Fill in all lines. actual flexible rev/spending results budget variances patient visits Revenue expenses: personnel medical supplies rent expenses administrative total expenses net operating income