Outdoor Adventures, Inc. offers guided jeep tours for small groups in Denali National Park. The company bases its budget on two cost drivers: jeeps and guests. Data concerning the companys cost is as follows:

Fixed Cost per Month Cost per Jeep Cost per Guest

Tour guide $20,000 $150 $0

Vehicle expenses $3,500 $35 $15

Meal expenses $13,000 $0 $20

First aid expenses $2,000 $24 $10

Administrative expenses $2,500 $0 $8

In June, the company budgeted for 60 jeeps and 600 guests at an average tour price of $250 per guest.

Data concerning the companys operations in June appear below:

Actual Results

Jeeps 65

Guests 700

Revenue $202,000

Tour guide $32,000

Vehicle expenses $7,000

Meal expenses $30,000

First aid expenses $5,000

Administrative expenses $3,500

What is the activity variance for Vehicle expenses?

What is the spending variance for First aid expenses?