Mcgannon Clinic uses patient-visits as its measure of activity. During November, the clinic budgeted for 3,700 patient-visits, but its actual level of activity was 4,100 patient-visits. The clinic uses the following revenue and cost formulas in its budgeting, where q is the number of patient-visits:

Revenue: $23.90q
Personnel expenses: $20,800 + $7.90q
Medical supplies: $800 + $3.50q
Occupancy expenses: $6,100 + $1.30q
Administrative expenses: $3,100 + $0.10q

The clinic reported the following actual results for November:
Revenue: $93,580
Personal Expenses $55,230
Medical Supplies $15,620
Occupancy Expenses $10,880
Administrative Expenses $3,450

Required: Prepare the clinic's flexible budget performance report for November. Label each variance as favorable (F) or unfavorable (U).