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AMG NaturopathicClinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $72.90 per patient-visit. Personnel expenses should be $37,400 per month plus $17.50 per patient-visit. Medical supplies should be $3,700 per month plus $12.90 per patient-visit. Occupancy expenses should be $10,100 per month plus $10.50 per patient-visit. Administrative expenses should be $5,600 per month plus $8.60 per patient-visit.

The clinic reported the following actual results for November:

The clinic reported the following actual results for November: Patient -visits 2,970 Revenue $249 , 240 Personnel expenses $ 99 , 320 Medical supplies $ 48,240 Occupancy expenses $ 27 , 350 Administrative expenses 17,750 Required:Required: a. Prepare a report showing the clinic's flexible budget variances for November. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F\" for favorable, "U" for unfavorable, and \"None" for no effect (i.e., zero variance). Input all amounts as positive values.) b. What are some possible causes of an unfavourable flexible budget variance for personnel expenses (labour).Laizure Clinic Flexible Budget Performance Report For the Month Ended November 30 Flexible Flexible Budget Actual Results Budget Variance Patient-visits 2,970 2,970 Revenue Expenses: Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expense Net operating income