Kolstad Clinic Uses Patient-Visits as Its Measure of Activity

Kolstad Clinic uses patient-visits as its measure of activity.During September,the clinic budgeted for 2,200 patient-visits,but its actual level of activity was 2,600 patient-visits.The clinic uses the following revenue and cost formulas in its budgeting,where q is the number of patient-visits:
Revenue:
$61.70q
Personnel expenses:
$39,000 + $16.10q
Medical supplies:
$1,300 + $11.90q
Occupancy expenses:
$8,200 + $2.20q
Administrative expenses:
$5,900 + $0.20q
The clinic reported the following actual results for September:
Required:
Prepare a report showing the clinic's revenue and spending variances for September.Label each variance as favorable (F)or unfavorable (U).