Amundson 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: In September, the company budgeted for 456 guests and 155 jeeps. The company's income statement showing the actual results for the month appears below: Prepare a report showing the company's a) activity variances and b) revenue and spending variances for September. Label each variance as favorable (F) or unfavorable (U)