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: Revenue Tour guide wages Vehicle expenses Administrative expenses Fixed element per month $ 0 S 0 $ 5,400 $ 2,500 Variable Variable element element per per guest jeep $ 171 $ 0 $ 0 $ 184 $ 15 $ 61 $ 6 $ 0 In November, the company budgeted for 358 guests and 153 jeeps. The actual activity for the month was 378 guests and 144 jeeps. Required: Prepare a report showing the company's activity variances for November. Label each variance as favorable (F) or unfavorable (U). (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.) Bruer Jeep Tours Activity Variances For the Month Ended November 30 Flexible Activity Budget Variances Planning Budget 378 358 144 153 Guests Jeeps Revenue Expenses: Tour guide wages Vehicle expenses Administrative expenses Total expense Net operating income