the motor pool's monthly planning budget is based on opening 23 vehicles; however, for the month of March, the university purchased one additional vehicle.

10 Check my work 19 For the Month Ended March 31 (Over) March Planning Under Actual Budget Budget 57,600 49,600 24 23 Miles Autos 10 points Gasoline Oil, Minor repairs , parts Outside repairs Insurance Salaries benefits and Vehicle depreciation $ 7,400 $ 6,448 $ 6,780 6,448 1,030 851 1,800 1,679 8,610 8, 610 4,752 4,554 (952) (332) (179) (121) eBook Print (198) Total $ 30,372 $ 28,590 $ (1,782) References The planning budget was based on the following assumptions: a $0.13 per mile for gasoline. b. $013 per mile for oil, minor repairs, and parts. C. $37 per automobile per month for outside repairs. d. $73 per automobile per month for insurance. e, $8,610 per month for salaries and benefits. f. $198 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 pools performance. Required: 1. Calculate the spending variances for March. (Round "per mile" answers to 2 Mc