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1. Morles 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: In May, the company budgeted for 407 guests and 113 jeeps. The company's income statement showing the actual results for the month appears belowr Required: Prepare a flexible budget performance report showing both the company's activity variances and reveaue and spending variances for May, Label each variance as favorable (F) or unfavorable (U)