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		$	94		$	0
Tour guide wages	$	0		$	0		$	110
Vehicle expenses	$	4,000		$	7		$	60
Administrative expenses	$	1,000		$	1		$	0

In July, the company budgeted for 360 guests and 130 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		350
Actual jeeps		132
Revenue	$	32,840
Expenses:
Tour guide wages		14,270
Vehicle expenses		14,490
Administrative expenses		1,350
Total expense		30,110
Net operating income	$	2,730

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.)