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Case 9-25 (Algo) Critiquing a Report; Calculating Spending Variances (LO9-3, LO9-5) 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 pool's monthly planning budget is based on operating 22 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 Hotor Pool Cost Control Report For the Month Ended March 31 Mareh Actual 57,700 23 Planning Budget 49.700 22 Over) Under Fudget Miles Autos Gasoline oii, minor repairs, parts Outside repairs Insurance Salaries and benefits Vehicle depreciation Total $7.900 7,290 1,010 1.750 8.610 4,577 $ 31,237 $ 6.950 6.958 836 1.620 8.610 4,378 5 29,368 $ (942) (332) (174) (122) D (199) $ (1.769) The planning budget was based on the following assumptions: a. S0.14 per mile for gasoline.