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		$	189		$	0
Tour guide wages	$	0		$	0		$	175
Vehicle expenses	$	6,300		$	28		$	52
Administrative expenses	$	3,400		$	15		$	0

In November, the company budgeted for 376 guests and 171 jeeps. The actual activity for the month was 387 guests and 153 jeeps.

Required:

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