urgent!!

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 month	Variable element per guest	Variable element per jeep
Revenue	$ 0	$ 137	$ 0
Tour guide wages	$ 0	$ 0	$ 169
Vehicle expenses	$ 4,800	$ 7	$ 62
Administrative expenses	$ 1,300	$ 6	$ 0

In May, the company budgeted for 457 guests and 162 jeeps. The company's income statement showing the actual results for the month appears below:

Cryan Jeep Tours
Income Statement
For the Month Ended May 31
Actual guests	472
Actual jeeps	157
Revenue	$ 59,854
Expenses:
Tour guide wages	26,757
Vehicle expenses	16,640
Administrative expenses	3,888
Total expense	47,285
Net operating income	$ 12,569

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.)