Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 5,800 patient-visits, but the actual level of activity was 5,600 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				$	34.00
Personnel expenses	$	33,300		$	11.40
Medical Supplies	$	3,300		$	7.40
Occupancy expenses	$	8,300		$	3.40
Administrative expenses	$	7,300		$	0.34

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	$	U
Expenses:
Personnel expenses		F
Medical Supplies		F
Occupancy expenses		F
Administrative expenses		F
Total expense		F
Net operating income	$	U

 
Explanation:

Filkins Clinic Activity Variances For the Month Ended February 28
	Planning Budget		Flexible  Budget		Activity Variances
Patient-visits (q)		5,800		5,600
Revenue ($34.00q)	$	197,200	$	190,400	$	6,800	U
Expenses:
Personnel expenses ($33,300 + $11.40q)		99,420		97,140		2,280	F
Medical Supplies ($3,300 + $7.40q)		46,220		44,740		1,480	F
Occupancy expenses ($8,300 + $3.40q)		28,020		27,340		680	F
Administrative expenses ($7,300 + $0.34q)		9,272		9,204		68	F
Total expense		182,932		178,424		4,508	F
Net operating income	$	14,268	$	11,976	$	2,292	U