Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic

Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 4,400 patient-visits, but the actual level of activity was 4,600 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting:

	Fixed element per month			Variable element per patient-visit
Revenue				$	32.60
Personnel expenses	$	31,900		$	10.00
Medical Supplies	$	1,900		$	6.00
Occupancy expenses	$	6,900		$	2.00
Administrative expenses	$	5,900		$	0.20

Required:

Complete the report showing the clinic's activity variances for February. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Filkins Clinic Activity Variances For the Month Ended February 28
Revenue	$	F
Expenses:
Personnel expenses		U
Medical Supplies		U
Occupancy expenses		U
Administrative expenses		U
Total expense		U
Net operating income	$	F

Explanation:

Filkins Clinic Activity Variances For the Month Ended February 28
	Planning Budget		Flexible  Budget		Activity Variances
Patient-visits (q)		4,400		4,600
Revenue ($32.60q)	$	143,440	$	149,960	$	6,520	F
Expenses:
Personnel expenses ($31,900 + $10.00q)		75,900		77,900		2,000	U
Medical Supplies ($1,900 + $6.00q)		28,300		29,500		1,200	U
Occupancy expenses ($6,900 + $2.00q)		15,700		16,100		400	U
Administrative expenses ($5,900 + $0.20q)		6,780		6,820		40	U
Total expense		126,680		130,320		3,640	U
Net operating income	$	16,760	$	19,640	$	2,880	F