Cayouette Clinic Uses Patient-Visits as Its Measure of Activity

Cayouette Clinic uses patient-visits as its measure of activity.During February,the clinic budgeted for 2,400 patient-visits,but its actual level of activity was 2,700 patient-visits.The clinic uses the following revenue and cost formulas in its budgeting,where q is the number of patient-visits:

Revenue: $53.80q
Personnel expenses: $32,000 + $16.60q
Medical supplies: $700 + $8.80q
Occupancy expenses: $10,400 + $1.90q
Administrative expenses: $5,500 + $0.20q

The clinic reported the following actual results for February: Required:
Prepare the clinic's flexible budget performance report for February.Label each variance as favorable (F)or unfavorable (U).