A dermatology clinic expects to contract with an HMO for an estimated 80,000 enrollees. The HMO expects one in four of its enrolled members to use the dermatology services per month. At the end of the year, the dermatology clinic's business manager looked at her monthly figures and saw that the number of enrolled members had increased by 5% over the budgeted amount, and that one in three of the total HMO members had used the dermatology services per month. Net monthly revenues of the dermatology clinic were budgeted at $260,000 but were actually $450,000. Monthly expenses for the clinic were budgeted at $200,000 but were actually $270,000. Prepare a monthly revenue, expense, and net income variance budget for the clinic. Are these variances favorable or unfavorable? Why?