3. Billafuerte 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: Fixed element per month $ 0 Revenue Tour guide wages Vehicle expenses Administrative expenses Variable element per guest $ 139 $ 0 $ 6 $ 1 Variable element per jeep $ 0 $ 176 $ 42 $ 0 $ 3,100 $ 1,700 In July, the company budgeted for 496 guests and 233 jeeps. The actual activity for the month was 481 guests and 238 jeeps. Prepare the company's planning budget and flexible budget for July