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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

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 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 compared to that month's planning budget:
\table[[\table[[Boyne Un],[Cost],[For the]],\table[[ity Motor],[rol Repor],[Ended Ma],[March],[Actual]],\table[[31],[Planning],[Budget]],\table[[(Over)],[Under],[Budget]]],[Miles,56,700,48,700,],[Autos,22,21,in:],[Gasoline,$10,220,$9,253,$(967)
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