Boyne University offers an extensive continuing education program in many cities throughout the state. For the convenience of its faculty and administrative staff and to save costs, the university operates a motor pool. The motor pool's monthly planning budget is based on operating 17 vehicles; however, for the month of March the university purchased one additional vehicle. The motor pool furnishes gasoline, oil, and other supplies for its automobiles. A mechanic does routine maintenance and minor repairs. Major repairs are performed at a nearby commercial garage The following cost control report shows actual operating costs for March of the current year compared to the planning budget for March. Boyne University Motor Pool Cost Control Report For the Month Ended March 31 (Over) March Planning Under Actual Budget Budget Miles 58,800 50,800 17 Autos 18 $13,165 $12,192 (973) Gasoline 6,940 6,604 (336) Oil, minor repairs, parts Outside repairs 816 (174) 990 Insurance 1,530 1,411 (119) Salaries and benefits 8,610 8,610 Vehicle depreciation 3,744 3,536 (208) Total $34,979 $33,169 $(1,810) The planning budget was based on the following assumptions: a. $0.24 per mile for gasoline. b. $0.13 per mile for oil, minor repairs, and parts. c. $48 per automobile per month for outside repairs. d. $83 per automobile per month for insurance. e. $8,610 per month for salaries and benefits. f. $208 per automobile per month for depreciation. The supervisor of the motor pool is unhappy with the report, claiming it paints an unfair picture of the motor pool's performance