13 . Nield Jeep Tours operates jeep tours in the heart of the Colorado Rockies . The company bases its udgets on two measures of activity lie . cost drivers , namely guests and jeeps . One vehicle used in one tour on one day counts as a jeep . Each jeep has one tour guide . The company uses the following data in its budgeting Fixed element Variable element Variable clemen per month DIST ENON Perjeep Revenue SO $132 50 Tour guide wages 10 $130 Vehicle expenses ......... 53 600 $0 $50 Administrative expenses . $2 100 $1 SO In july , the company budgeted for 430 guests and 210 jeeps The actual activity for the month was 415 guests and 205 jeeps What was the company's activity variance for vehicle expenses for July