Vernon Clinic uses patient-visits as its measure of activity. During February, the clinic budgeted for 3,110 patient-visits, but its actual level of activity was 2,860 patient-visits. The clinic bases its budgets on the following information: Revenue should be $30.40 per patient-visit. Personnel expenses should be $21,200 per month plus $10.30 per patient-visit. Medical supplies should be $2,000 per month plus $5.00 per patient-visit. Occupancy expenses should be $5,800 per month plus $1.60 per patient-visit. Administrative expenses should be $2,900 per month plus $0.35 per patient-visit. The clinic reported the following actual results for February:

Revenue	$	90,754
Personnel expenses	$	51,208
Medical supplies	$	16,960
Occupancy expenses	$	10,106
Administrative expenses	$	3,881

Prepare the clinic%u2019s flexible budget performance report for February.

Vernon Clinic
Flexible Budget Performance Report Part 2
For the Month Ended February 28
	Flexible Budget	Revenue and Spending Variances	Actual Results
Patient-visits
Revenue	$	$	(Click to select) U None F	$
Expenses:
Personnel expenses			(Click to select) F U None
Medical supplies			(Click to select) U F None
Occupancy expenses			(Click to select) U None F
Administrative expenses			(Click to select) U F None
Total expense			(Click to select) U None F
Net operating income	$	$	(Click to select) None U F	$