20) Mcinerney Jeep Tours operates jeep tours in the heart of the company bases its budgets on two measures of activity (i.e., cost drivers, namely guests . Each jeep has one and jeeps. One vehicle used in one tour on one day counts as a jeep tour guide. The company uses the following data in its budgeting: Variable Variable Fixed element element element per per month per guest jeep Revenue Tour guide wages Vehicle expenses Administrative expenses S 91 $ 118 $ 61 3,900 2,600 In October, the company budgeted for 325 guests and 91 jeeps. The actual activity for the month was 340 guests and 96 jeeps. Prepare the company's flexible budget for the actual level of activity in October