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 20 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 ore 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 March Actual 57.900 (Over) Under Budget 21 Miles Autos Gasoline 011, minor repairs, parts Outside repairs Insurance Salaries and benefits Vehicle depreciation Total $ 14,400 8,320 1,205 1,840 8,610 4.431 $ 38,806 Planning Budget 49,900 20 $ 13,473 7,984 1,020 1,720 8,618 4,220 $ 37,027 $ (927) (336) (185) (120) 0 (211) $ (1,779) The planning budget was based on the following assumptions: a $0.27 per mile for gasoline b. $0.16 per mile for oil, minor repairs, and parts $51 per automobile per month for outside repairs. d. $86 per automobile per month for insurance e. $8,610 per month for salaries and benefits $211 per automobile per month for depreciation The supervisor of the metros unhappy with the repon, claiming it paints an unfair picture of the motor pool's performance. Required: 1. Calculate the sending variances for Murch. Indicate the effect of each variance by selecting for favorable. "U" for unifavorable, and "Monefor no effect o., zero variance). Input all amounts as positive values.) Buy nowy Motor Pool ending Variances For the Month Ended March 31 Gas Once regard serwis Insurance Salaries and bit Vehicle depreciation TO