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 pools monthly planning budget is based on operating 21 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
	March Actual			Planning Budget			(Over) Under Budget
Miles		57,800			49,800
Autos		22			21
Gasoline	$	8,400		$	7,470		$	(930	)
Oil, minor repairs, parts		7,800			7,470			(330	)
Outside repairs		990			819			(171	)
Insurance		1,950			1,827			(123	)
Salaries and benefits		8,610			8,610			0
Vehicle depreciation		4,664			4,452			(212	)
Total	$	32,414		$	30,648		$	(1,766	)

The planning budget was based on the following assumptions:

1. $0.15 per mile for gasoline.
2. $0.15 per mile for oil, minor repairs, and parts.
3. $39 per automobile per month for outside repairs.
4. $87 per automobile per month for insurance.
5. $8,610 per month for salaries and benefits.
6. $212 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 pools performance.

--Calculate the spending variances for march