Boyne University offers an extensive continuing education program in numerous cities. 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 $19$ 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 compared to that month's planning budget:

The planning budget was based on the following assumptions:

a$.$ $$0\mathrm{.}11$ per mile for gasoline.

b$.$ $$0\mathrm{.}10$ per mile for oil, minor repairs, and parts.

c$.$ $$34$ per automobile per month for outside repairs.

d$.$ $$70$ per automobile per month for insurance.

e$.$ $$8,610$ per month for salaries and benefits.

f$.$ $$195$ 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.

Required:

Calculate the spending variances for March.

Note: Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect

$($i$.$e$.,$ zero variance$).$ Input all amounts as positive values.