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 372 guests and 167 jeeps. The actual activity for the month was 385 guests and 151 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.)

\begin{tabular}{|l|r|r|r|r|} \hline \multicolumn{2}{|c|}{ Bruer Jeep Tours } \\ \hline \multicolumn{2}{|c|}{ Activity Variances } \\ \hline \multicolumn{1}{|c|}{ For the Month Ended November 30} \\ \hline Fuests & Flexible Budget & \multicolumn{2}{|c|}{ Activity Variances } & \multicolumn{1}{|c|}{ Planning Budget } \\ \hline Jeeps & 385 & & \\ \hline Revenue & & & & 372 \\ \hline Expenses: & & & & \\ \hline Tour guide wages & & & \\ \hline Vehicle expenses & & & \\ \hline Administrative expenses & & & \\ \hline Total expense & & & \\ \hline Net operating income & & & \\ \hline \end{tabular}