Halbrooks Clinic bases its budgets on the activity measure patient-visits.During December, the clinic planned for 2, 600 patient-visits.The clinic has provided the following data concerning the formulas it uses in its budgeting: 
The clinic has also furnished its income statement for December: 
Required:
Prepare a report showing the clinic's activity variances for December.
Definitions:
Auditory Communication
The transmission of information or messages through sound waves, which can be received and interpreted by hearing.
Physical Communication
The use of body language, facial expressions, and other non-verbal cues to convey information or express emotions.
Associative Learning
The process by which an individual learns the connection between two stimuli or between a behavior and a consequence.
Operant Conditioning
A learning process through which the strength of a behavior is modified by reinforcement or punishment.
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