13. Ruvolo Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity (ie, 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 Variable Variable element per element per clement per month Tour guide wages.. Vehicle expenses Administrative expenses.. so S0 $4.600 $1,300 S120 $0 $10 S1 So $167 S41 So In February, the company budgeted for 436 guests and 162 jeeps. The company's income statement showing the actual results for the month appears below Ruvolo Jeep Tours Income Statement For the Month Ended February 28 Actual guests. Actual jeeps... 461 159 Revenu...$54.020 Expenses: Tour guide wages....25,913 Vehicle expense..15,909 43.573 Net operating income..S10,.447 Administrative expenses. 1.75 Total expense Prepare a report showing the company's revenue and spending variances for February. Label each variance as favorable (F) or unfavorable (U)