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Problem 9-299 Velazques Jeep Tours operates jeep... 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 Variable Variable element element element per month per guest per Jeep 81 Revenue 0 Tour guide wages 101 3,100 5 Vehicle expenses 51 1,200 1 0 Administrative expenses In March, the company budgeted for 351 guests and 121 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 342 Actual jeeps 123 27,642 Revenue Expenses Tour guide wages 12,173 Vehicle expenses 11,203 Administrative expenses 1,542 24,918 Total expense 2,724 Net operating income