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:

Fixed element per monthVariable element per guestVariable element per jeepRevenue$ 0$ 227$ 0Tour guide wages$ 0$ 0$ 160Vehicle expenses$ 5,700$ 16$ 71Administrative expenses$ 2,200$ 15$ 0

In May, the company budgeted for 502 guests and 207 jeeps. The company's income statement showing the actual results for the month appears below:

Cryan Jeep ToursIncome StatementFor the Month Ended May 31Actual guests517Actual jeeps202Revenue$ 92,854Expenses: Tour guide wages33,957Vehicle expenses21,140Administrative expenses8,388Total expense63,485Net operating income$ 29,369

Required:

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.)