Cryan 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 Variable Fixed element Variable element element per per month per guest $237 Revenue Tour guide wag Vehicle expenses Administrative expenses $ 159 $72 es 5,800 2,300 $17 $ 16 In May, the company budgeted for 507 guests and 212 jeeps. The company's income statement showing the actual results for the month appears below