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 15 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. The planning budget was based on the following assumptions: a. $0.17 per mile for gasoline. b. $0.06 per mile for oil, minor repairs, and parts. c. $30 per automobile per month for outside repairs. d. $66 per automobile per month for insurance. e. $8,610 per month for salaries and benefits. f. \$191 per automobile per month for depreciation