Bruer Jeep Tours operates jeep tours in the heart of the Colorado Rockies. The company bases its budgets on two measures of activity (ie., cost drivers), namely guests and jeeps. One vehicle used in one tour on one day counts as a jeep. Each jeep has one tow guide. The company uses the following data in its budgeting: Revenue Fixed element per month $ Variable element per guest $197 Variable element per jeep Tour guide wages $ $ $171 Vehicle expenses Administrative expenses $ 6,700 $3,800 $ 36 $ 48 $ 19 $ 0 In November, the company budgeted for 384 guests and 179 jeeps. The actual activity for the month was 391 guests and 157 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 Guests Jeeps Revenue Expenses Tour guide wages Vehide expenses Administrative expenses Total expense Net operating income Flexible Budget Activity Variances 391 157 Planning Budget 384 179