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:

Fixed element

per month Variable element

per guest Variable element per jeep

Revenue $ $0$ $ $197$ $ $0$

Tour guide wages $ $0$ $ $0$ $ $171$

Vehicle expenses $ $6,700$ $ $36$ $ $48$

Administrative expenses $ $3,800$ $ $19$ $ $0$

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 static budget variance 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.$)$