Kestner Clinic uses patient-visits as its measure of activity. During September, the clinic budgeted for 3,000 patient-visits, but its actual level of activity was 2,900 patient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Picture Actual results for September: Picture Required: Prepare the clinic's flexible budget performance report for September. Label each variance as favorable (F) or unfavorable (U).