Velazques 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		$	90		$	0
Tour guide wages	$	0		$	0		$	106
Vehicle expenses	$	3,600		$	10		$	56
Administrative expenses	$	1,700		$	1		$	0

In March, the company budgeted for 356 guests and 126 jeeps. The company's income statement showing the actual results for the month appears below:

Velazques Jeep Tours Income Statement For the Month Ended March 31
Actual guests		352
Actual jeeps		128
Revenue	$	31,620
Expenses:
Tour guide wages		13,318
Vehicle expenses		14,408
Administrative expenses		2,052
Total expense		29,778
Net operating income	$	1,842

Required:

Prepare a report showing the company's activity variances for March. Label each variance as favorable (F) or unfavorable (U). (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Velazques Jeep Tours Activity Variances For the Month Ended March 31
Revenue	$	(Click to select)FNoneU
Expenses:
Tour guide wages		(Click to select)NoneUF
Vehicle expenses		(Click to select)NoneUF
Administrative expenses		(Click to select)UNoneF
Total expense		(Click to select)NoneUF
Net operating income	$	(Click to select)UNoneF