$32$

Bruer Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity $($i$.$e$.,$ 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:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$element per$],[$month$]],\backslash$table$[[$Variable$],[$element per$],[$guest$]],\backslash$table$[[$Variable$],[$element per$],[$jeep$]]],[$Revenue$,$$$0,$$$193,$$$0],[$Tour guide wages,$$0,$$$0,$$$173],[$Vehicle expenses,$$6,500,$$$32,$$$50],[$Administrative expenses,$$3,600,$$$17,$$$0]]$

In November, the company budgeted for $380$ guests and $175$ jeeps. The actual activity for the month was $389$ guests and $155$ jeeps.

Required:

Prepare a report showing the company's activity variances for November. Label each variance as favorable $($F$)$ or unfavorable $($U$).$

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.

$\backslash$table$[[$Bruer Jeep Tours$],[$Activity Variances$],[$For the Month Ended November $30],[,$Flexible Budget,Activity Variances,$\backslash$table$[[$Planning$],[$Budget$]]],[$Guests$,389,,380],[$Jeeps$,155,,175],[$Revenue$],[$Expenses:$],[$Tour guide wages$],[$Vehicle expenses$],[$Administrative expenses$],[$Total expense$],[$Net operating income,,,$]]$