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: Revenue Tour guide wages Vehicle expenses Fixed element per month $ 0 $ 0 Variable element per guest $ 267 $ 0 Variable element per jeep $ 0 $ 156 $ 6,100 $ 20 $ 75 $ 2,600 $ 19 $ 0 Administrative expenses In May, the company budgeted for 522 guests and 227 jeeps. The company's income statement showing the actual results for the month appears below: Cryan Jeep Tours Income Statement For the Month Ended May 31 Actual guests Actual jeeps Revenue Expenses: Tour guide wages Administrative expenses Vehicle expenses Total expense Net operating income Required: 537 222 $ 112,854 37,157 23,140 10,388 70,685 $ 42,169 Prepare a report showing the company's revenue and spending variances for May. 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.) Crven Jeep Toure