Vondran Clinic Uses Patient-Visits as Its Measure of Activity

Essay

Vondran Clinic uses patient-visits as its measure of activity. During December, the clinic budgeted for 3,600 patient-visits, but its actual level of activity was 3,100 patient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:
Data used in budgeting:
Actual results for December:
Required:
Prepare the clinic's flexible budget performance report for December. Label each variance as favorable (F) or unfavorable (U).