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 $25$ 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:

Boyne University Motor Pool

Cost Control Report

For the Month Ended March $31$

March Actual Planning Budget $($Over$)$ Under Budget

Miles $57,40049,400$

Autos $2625$

Gasoline $ $6,400$ $ $5,928$ $ $(472)$

Oil, minor repairs, parts $5,7705,434(336)$

Outside repairs $1,050875(175)$

Insurance $1,9051,775(130)$

Salaries and benefits $8,6108,6100$

Vehicle depreciation $5,0964,900(196)$

Total $ $28,831$ $ $27,522$ $ $(1,309)$

The planning budget was based on the following assumptions:

$$0\mathrm{.}12$ per mile for gasoline.

$$0\mathrm{.}11$ per mile for oil, minor repairs, and parts.

$$35$ per automobile per month for outside repairs.

$$71$ per automobile per month for insurance.

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

$$196$ 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:

$1.$ 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.