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:

In November, the company budgeted for $366$ guests and $161$ jeeps. The actual activity for the month was $382$ guests and $148$ jeeps.

Required:

Prepare a report showing the company's activity variances for November. Label each variance as favorable $($F$)$ or unfavorable $($U$).$

Note: 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.