Boyne University offers on extensive continuing educstion program in many cities throughout the state. For the convenience of its faculty and administrative staff and to sove costs, the university operates a motor pool. The motor pool's monthly planning budget is bosed on operating 18 vehicles; however, for the month of March the university purchosed one additionsl vehicle. The motor pool furnishes gasoline, oil, and other supplies for its sutomobiles. A mechanic does routine maintenance and minor repairs. Major repairs ore performed at nearby commercisl gorage. The following cost control report shows actusl operating costs for March of the current year compored to the plonning budget for March. The planning budget wos bosed on the following ossumptions: o. $0.12 per mile for gosoline. b. $0.09 per mile for oil, minor repairs, and parts. c. \$33 per sutomobile per month for outside repairs. d. $69 per outomobile per month for insurance. e. $8,610 per month for salaries and benefits. f. $194 per outomobile per month for depreciation. The supervisor of the motor pool is unhappy with the report, claiming it points an unfair picture of the motor pool's performance. Required: 1. Colculate the spending voriances for March. (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (I.e., zero varlance). Input all amounts as positlve values.)