Otomo 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		$	81		$	0
Tour guide wages	$	0		$	0		$	101
Vehicle expenses	$	3,100		$	5		$	51
Administrative expenses	$	1,200		$	1		$	0

In July, the company budgeted for 351 guests and 121 jeeps. The company's income statement showing the actual results for the month appears below:

Otomo Jeep Tours
Income Statement
For the Month Ended July 31
Actual guests		342
Actual jeeps		123
Revenue	$	27,642
Expenses:
Tour guide wages		12,173
Vehicle expenses		11,203
Administrative expenses		1,542
Total expense		24,918
Net operating income	$	2,724

Required:

Prepare a report showing the company's activity variances for July. 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.)