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		$	92		$	0
Tour guide wages	$	0		$	0		$	108
Vehicle expenses	$	3,800		$	5		$	58
Administrative expenses	$	1,900		$	1		$	0

In July, the company budgeted for 358 guests and 128 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		346
Actual jeeps		130
Revenue	$	31,772
Expenses:
Tour guide wages		13,790
Vehicle expenses		13,190
Administrative expenses		2,246
Total expense		29,226
Net operating income	$	2,546

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.)